26 CFR · Internal Revenue
§ 301.7701-10 — District director.
eCFR · current through Aug 10, 2026
§ 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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Nearby Sections
11
§ 301.7701-5
Domestic and foreign business entities.§ 301.7701-6
Definitions; person, fiduciary.§ 301.7701-7
Trusts—domestic and foreign.§ 301.7701-9
Secretary or his delegate.§ 301.7701-10
District director.§ 301.7701-11
Social security number.§ 301.7701-12
Employer identification number.§ 301.7701-13
Pre-1970 domestic building and loan association.§ 301.7701-13A
Post-1969 domestic building and loan association.§ 301.7701-14
Cooperative bank.