### Question
What is the definition of Commissioner?


### Answer
The definition of **Commissioner** is as follows in *26 CFR § 50.3*:

> the Commissioner of Internal Revenue.

#### Citation:
  - *26 CFR § 50.3*
  - Heading: **PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES — (Continued)**

