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.
Source(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.
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