{"data":{"id":"us/26-cfr-301.7701-10","jurisdiction":"us","citation":"26 CFR 301.7701-10","heading":"-10 District director.","body":"The term district director means the district director of internal revenue for an internal revenue district. The term also includes the Assistant Commissioner (International).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Definitions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"283e87aeed88c259885f5601d07f1bcda3c5aac1a963b303e48c3e60111394b0","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7701-9","next":"us/26-cfr-301.7701-11"},"notice":"GroundRules: Original legal text. Not legal advice."}