Treas. Reg. § 301.7621-1 Internal revenue districts.

eCFR as of 2026-10-19 · Interprets § 7621

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).