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.
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)73 Stat. 146 Pub. L. 94–455, title XIX, § 1906(a)(53)90 Stat. 1832 (, ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976—Subsec. (b). struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”.
Pub. L. 86–701959—Subsec. (b). 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 Amendment
Pub. L. 86–70section 22(i) of Pub. L. 86–70section 3121 of this titleAmendment by effective , see , set out as a note under .
Executive Documents
Delegation of Functions
section 301 of Title 3For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, , 16 F.R. 9499, as amended, set out as a note under , The President.