26 C.F.R. § 301.7621-1. - § 301.7621-1 Internal Revenue Districts.

Current as of May 27, 2026

Section 301.7621-1 - § 301.7621-1 Internal Revenue Districts.Section 301.7621-1 - § 301.7621-1 Internal Revenue Districts.

Section 301.7611-1 - § 301.7611-1 Questions and Answers Relating to Church Tax Inquiries and Examinations.Section 301.7622-1 - § 301.7622-1 Authority to Administer Oaths and Certify.

§ 301.7621-1 Internal revenue districts.

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).

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