### Question
What is the definition of Secretary of the Treasury?


### Answer
The definition of **Secretary of the Treasury** is as follows in *26 U.S.C. § 7701*:

> the Secretary of the Treasury, personally, and shall not include any delegate of his

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

