Internal revenue districts

26 U.S.C. § 7621
in effect
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(a) Establishment and alterationThe 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. (b) BoundariesFor 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.