Sec. 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).
[Adopted by T.D. 6502, 25 FR 10928, Nov. 17, 1960. Revised at 32 FR 15241, Nov. 3, 1967, as amended by T.D. 8411, 57 FR 15237-15254, Apr. 27, 1992]
