### Question
What is the definition of Director of the Federal Tax Administration?


### Answer
The definition of **Director of the Federal Tax Administration** is as follows in *26 CFR § 509.104*:

> the Director of the Federal Tax Administration (Direktor der eidgenoessischen Steuerverwaltung) of Switzerland

#### Citation:
  - *26 CFR § 509.104*
  - Heading: **PART 509—SWITZERLAND**

