# Treas. Reg. § 301.7701-10: District director.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7701-10>. Interprets 26 U.S.C. § 7701.

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]