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26 U.S.C. § 7621 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7621. Internal revenue districts

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Establishment and alteration.--The President shall establish convenient internal revenue districts for the purpose of administering the internal revenue laws. The President may from time to time alter such districts.

(b) Boundaries.--For the purpose mentioned in subsection (a), the President may subdivide any State, or the District of Columbia, or may unite into one district two or more States.

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Cite this article: FindLaw.com - 26 U.S.C. § 7621 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7621. Internal revenue districts - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7621/

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