StacksVerified U.S. regulatory reference

26 U.S.C. § 7621

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)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.
  2. (b)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.