31 CFR Part 10 - PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
- § 10.0 Scope of part.
- Subpart A—Rules Governing Authority to Practice (§§ 10.1 - 10.9)
- Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service (§§ 10.20 - 10.38)
- Subpart C—Sanctions for Violation of the Regulations (§§ 10.50 - 10.53)
- Subpart D—Rules Applicable to Disciplinary Proceedings (§§ 10.60 - 10.82)
- Subpart E—General Provisions (§§ 10.90 - 10.93)
Authority:
Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.
Source:
Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.
Editorial Note:
Nomenclature changes to part 10 appear by T.D. 9359, 72 FR 54544, Sept. 26, 2007.