### Question
What does Secretary mean?


### Answer
**Secretary** has the following meaning in *26 CFR § 50.3*:

> the Secretary of the Treasury.

#### 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,**

