§ 301.7701-10. District director.

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

• district director

Other regulations under § 7701

• § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 1.7701(l)-0 Table of contents.
• § 1.7701(l)-1 Conduit financing arrangements.
• § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
• § 1.7701(l)-4 Rules regarding inversion transactions.
• § 20.7701-1 Tax return preparer.
• § 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 25.7701-1 Tax return preparer.
• § 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 26.7701-1 Tax return preparer.
• § 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 28.7701-1 Tax return preparer.
• § 31.7701-1 Tax return preparer.
• § 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 40.7701-1 Tax return preparer.
• § 41.7701-1 Tax return preparer.
• § 44.7701-1 Tax return preparer.
• § 53.7701-1 Tax return preparer.
• § 54.7701-1 Tax return preparer.
• § 55.7701-1 Tax return preparer.
• § 56.7701-1 Tax return preparer.
• § 156.7701-1 Tax return preparer.
• § 157.7701-1 Tax return preparer.
• § 301.7701-1 Classification of organizations for federal tax purposes.
• § 301.7701-2 Business entities; definitions.
• § 301.7701-3 Classification of certain business entities.
• § 301.7701-4 Trusts.
• § 301.7701-5 Domestic and foreign business entities.
• § 301.7701-6 Definitions; person, fiduciary.
• § 301.7701-7 Trusts—domestic and foreign.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. April 27, 1992Amended by T.D. 8411 (57 FR 15241)
2. November 3, 1967Issued (32 FR 15241)

Where it sits in 26 CFR

1. Subchapter F Procedure and administration
2. Part 301 Procedure and administration
3. Subpart ECFR5ffaf3310af6b61 Definitions

Nearby sections

• § 301.7701-6 Definitions; person, fiduciary.
• § 301.7701-7 Trusts—domestic and foreign.
• § 301.7701-8 Military or naval forces and Armed Forces of the United States.
• § 301.7701-9 Secretary or his delegate.
• § 301.7701-10 District director.
• § 301.7701-11 Social security number.
• § 301.7701-12 Employer identification number.
• § 301.7701-13 Pre-1970 domestic building and loan association.
• § 301.7701-13A Post-1969 domestic building and loan association.