### Question
How does PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING define Commissioner?


### Answer
Under *26 CFR § 50.3*, **Commissioner** is defined as:

> 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 > CHAPTER I—INTERNAL REVENUE SERVICE,**

