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26 CFR 301.7621-1

§ 301.7621-1 Internal revenue districts.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 301.7621-1, § 301.7621-1 Internal revenue districts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114682
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Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.