### Question
How is the term Director of the Federal Tax Administration defined?


### Answer
The term **Director of the Federal Tax Administration** is defined in *26 CFR § 509.104* as the following:

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

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

