1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i18
  6. subjgrp 68
  7. § 301.7621-1

View all text of Subjgrp 68 [§ 301.7601-1 - § 301.7654-1]

§ 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).

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.7621-1