Title 26

SECTION 301.7701-10

301.7701-10 District director.

§ 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]

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