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26 U.S.C. § 7621

Title 26 Chapter 78 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 7621. Internal revenue districts

  • (a) 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) 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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