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§ 301.7701-10 District director.

26 CFR 301.7701-10

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  3. Title 26
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  5. Chapter I
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  7. Part 301
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  9. Subpart ECFR5ffaf3310af6b61
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  11. 26 CFR 301.7701-10
Citation26 CFR 301.7701-10
CorpusDaily eCFR
Displayed edition2026-05-15
Last updated2026-05-15

§ 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]