Regulations last checked for updates: Jan 31, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
All TitlesTitle 26Chapter IPart 301Subpart 0 - Definitions
View all text of Subpart 0 [§ 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
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