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26 U.S.C. § 7621 — Internal revenue districts

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 61 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1959Amended · Pub. L. 86-70 · 73 Stat. 146
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1832

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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