1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Discovery of Liability and Enforcement of Title
  6. Topic - Examination and Inspection
  7. 26 CFR § 301.7621-1
26 CFR § 301.7621-1
Internal revenue districts
June 25, 2020
CFR

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).

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§ 301.7611-1 Questions and answers relating to church tax inquiries and examinations
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§ 301.7622-1 Authority to administer oaths and certify

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