26 C.F.R. § 301.7701-10

District director.

Last amended: 2016Year: 2026Length: 41 wordsOfficial source

Cite as 26 C.F.R. § 301.7701-10 (2026)

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]
26 C.F.R. § 301.7701-10: District director. | Justis AI