§ 7621. Internal revenue districts

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 904 · 68A Stat. 904

   Enacted · 26 U.S.C. § 7621

   Aug. 16, 1954, ch. 736, 68A Stat. 904

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 904

2. 1959

   Alaska Omnibus Act

   Pub. L. 86–70 § 22(e) · 73 Stat. 141

   Substituted · 26 U.S.C. § 7621(b)

   Pub. L. 86–70 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”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 86–70 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”.

   Enacted provision · exact public law section
   (e) Section 7621(b) of the Internal Revenue Code of 1954 (relating 68A Stat. 904. to boundaries of internal revenue districts) is amended to read as follows: “(b) Boundaries.— For the purpose mentioned in subsection (a), the President may subdivide any State, Territory, or the District of Columbia, or may unite into one district two or more States or a Territory and one or more States.”

   Effective date note
   Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.

3. 1976

   Pub. L. 94–455 title XIX § 1906(a)(53) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7621(b)

   Pub. L. 94–455 struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 94–455 struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”.

   Enacted provision · exact public law section
   (53) Amendment or section Tear.— Section 7621 (b) (relating to boundaries of internal revenue districts) is amended to read as follows: “(b) 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.”

2 of 3 references resolved to an enrolled provision · 1 partial