Secretary or his delegate

The term Secretary or his delegate means the Secretary of the Treasury, or any officer, employee, or agency of the Treasury Department duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned or described in the context, and the term or his delegate when used in connection with any other official of the United States shall be similarly construed.


26 CFR § 301.7701-9

Scoping language

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