# 26 U.S.C. § 7621: Internal revenue districts

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7621>. Cite pinpoints as 26 U.S.C. § 7621(a)(1).

## § 7621(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.

## § 7621(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.

## Regulations

- [Treas. Reg. § 301.7621-1](/26/reg/301.7621-1.md): Internal revenue districts. (interprets § 7621)

Derived from: 1939 § 3650

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 904
- 1959-06-25: [Pub. L. 86-70](/26/act/86-70.md), 73 Stat. 146
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1832