The main subdivision in Iraq is the 19 muhafazah, also known as governorates. Before 1976 they were called liwas, or banner. [1]
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Under the Constitution of Iraq adopted in 2005, one or more provinces may elect to form a federal region, which has the right to a share of oil revenues.
Modern Iraq mostly corresponds to Ottoman Iraq (the provinces of Baghdad, Basra and Mosul), and also includes parts of Zor and Arabia. [1]
The governorates are divided into districts.