### Question
Can you define what Secretary means?


### Answer
**Secretary** is defined as the following 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, DEPARTMENT OF THE TREASURY (CONTINUED)**

