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
The President sets up and can change internal revenue districts to run federal tax law. States, D.C., or multiple states can be divided or combined to form these districts.
(a) Setting up districts. The President must establish convenient internal revenue districts to administer the internal revenue laws, and may change them over time.
(b) District boundaries. For that purpose, the President may split any state or the District of Columbia into multiple districts, or combine two or more states into a single district.
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.
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.)
- 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.
all 0 arguments · sorted by: best
no arguments yet — make the first case