
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7621]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                 Subchapter B--General Powers and Duties
 
Sec. 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.

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


                               Amendments

    1976--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''.


                    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.

                         Delegation of Functions

    For 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.
