26 CFR 301.7701-10 - District director.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

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]