26 U.S.C. § 7621

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 7621 - Internal revenue districts

(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.

26 U.S.C. § 7621

Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 86-70, §22(e), June 25, 1959, 73 Stat. 146; Pub. L. 94-455, title XIX, §1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.

EDITORIAL NOTES

AMENDMENTS1976-Subsec. (b). Pub. L. 94-455 struck out "Territory" after "any State" and "or a Territory and one or more States" after "two or more States". 1959-Subsec. (b). Pub. L. 86-70 substituted "may unite into one district two or more States or a Territory and one or more States" for "may unite two or more States or Territories into one district".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1959 AMENDMENT Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86-70, set out as a note under section 3121 of this title.

EXECUTIVE DOCUMENTS

DELEGATION OF FUNCTIONSFor delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under section 301 of Title 3, The President.

Secretary of the Treasury: The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his.
State: The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.