26 CFR · Internal Revenue
§ 301.7701-10 — District director.
26 CFR § 301.7701-10
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.7701-10 (District director.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 301.7701-10 (2026).
Text
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.7701-10, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.7701-10.