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Internal Revenue Code · 26 U.S.C.

§ 7621. Internal revenue districts

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 7621

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Enacted
June 25, 1959 by Pub. L. 86–70
Last amended
October 4, 1976 by Pub. L. 94–455
Amendments
1 dated changes in the source credit
Length
2 subsections · 93 words · about 1 min to read
Cross-references
cites 0; cited by 0 Code sections and 1 other regulation
Regulations
1 issued under this section
(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, § 22(e), June 25, 1959, 73 Stat. 146; Pub. L. 94–455, title XIX, § 1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 7621

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited in 1 regulation not issued under it

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 94–455Parts changed in 1976: (b)
  2. Enacted by Pub. L. 86–70Parts changed in 1959: (b)

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
  3. Subchapter B General Powers and Duties

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

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”.

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 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.