§7621 — Internal revenue districts
2 cases·2 cited
Statute Text — 26 U.S.C. §7621
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.
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7621-1 Internal revenue districts
2 Citing Cases
§ 7621 and Execu- tive Order #10289, is the situs of the taxable arti- cles, activities and/or transactions from which the alleged taxable income was derived? 3. What delegated authority, whether statutory or other- wise, does IRS have for administering the class or classes of tax at issue? (See 5 U.S.C. § 558(b)) 4. What “officer, employee, or age