Keyed to § 7701Open in workspace
Reg. § 301.7701-10 District director.
26 CFR § 301.7701-10eCFR data as of 2026-07-14
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]
Official eCFR text of § 301.7701-10
Source: decipher.legal/cfr/26/301.7701-10 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14