26 CFR § 301.7701-10 - District director.
§ 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]