Treasury Regulations · 26 CFR
§ 301.7621-1. Internal revenue districts.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7621
Cite as 26 CFR § 301.7621-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7621
- Length
- 49 words · about 1 min to read
For delegation to the Secretary of authority to prescribe internal revenue districts for the purpose of administering the internal revenue laws, see Executive Order No. 10289, dated September 17, 1951 (16 FR 9499), as made applicable to the Code by Executive Order No. 10574, dated November 5, 1954 (19 FR 7249).
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRb6a8144588833b0 Discovery of Liability and Enforcement of Title
- Examination and Inspection
Nearby sections
- § 301.7609-4 Right to intervene; right to institute a proceeding to quash.
- § 301.7609-5 Suspension of periods of limitations.
- § 301.7610-1 Fees and costs for witnesses.
- § 301.7611-1 Questions and answers relating to church tax inquiries and examinations.
- § 301.7621-1 Internal revenue districts.
- § 301.7622-1 Authority to administer oaths and certify.
- § 301.7623-1 General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
- § 301.7623-2 Definitions.
- § 301.7623-3 Whistleblower administrative proceedings and appeals of award determinations.