1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i19
  6. § 301.7701-10

View all text of Subpart 0-i 19 [§ 301.7701-1 - § 301.7705-2]

§ 301.7701-10 - District director.

The term district director means the district director of internal revenue for an internal revenue district. The term also includes the Assistant Commissioner (International).

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 8411, 57 FR 15241, Apr. 27, 1992]

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 301.7701-10