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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 7621 | Internal revenue districts | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 78 | DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE | 7621 | 26 U.S.C. § 7621 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7621 | data/legal/raw/us/code/title-26/usc26.xml | 04a20b4d794a6d2e4066271a1cc803a15427ab4accdc46f03fe6f8b2d1ff56c8 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | cf52083ba4f6c997ab18181d5a12fbc1aa1327d85be3ccc9ed05eaed20b378c3 | 2026-07-04 | official |
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26 U.S.C. § 7621 - Internal revenue districts
Text
(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.)
Notes
Editorial Notes
Amendments1976—Subsec. (b). Pub. L. 94–455 struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”. 1959—Subsec. (b). Pub. L. 86–70 substituted “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”.
Statutory Notes and Related Subsidiaries
Effective Date of 1959 AmendmentAmendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.
Executive Documents
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.