26 U.S. Code § 7621 - Internal revenue districts

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(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.)

1976—Subsec. (b). Pub. L. 94–455struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”.
1959—Subsec. (b). Pub. L. 86–70substituted “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”.
Effective Date of 1959 Amendment

Amendment by Pub. L. 86–70effective Jan. 3, 1959, see section 22(i) ofPub. L. 86–70, set out as a note under section 3121 of this title.
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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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