### Question
What does Director of the Federal Tax Administration mean?


### Answer
**Director of the Federal Tax Administration** has the following meaning 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**

