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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 78
DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
subchapter B
General Powers and Duties
§ 7621
Internal revenue districts
View all text of Subchapter B [§ 7621 - § 7624]
U.S. Code
Notes
§ 7621.
Internal revenue districts
(a)
Establishment and alteration
(b)
Boundaries
(
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
.)