### Question
How is the "Commissioner" defined?


### Answer
The term **Commissioner** is defined in *26 CFR § 50.3* as follows -

> the Commissioner of Internal Revenue.

#### Citation:
  - *26 CFR § 50.3*
  - Heading: **PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

