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Regulations last checked for updates: May 15, 2025
Title 31 - Money and Finance: Treasury last revised: Apr 15, 2025
All Titles
Title 31
Part 10 - PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
§ 10.0 - Scope of part.
Subpart A [§ 10.1 - § 10.9] - Subpart A—Rules Governing Authority to Practice
Subpart B [§ 10.20 - § 10.38] - Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service
Subpart C [§ 10.50 - § 10.53] - Subpart C—Sanctions for Violation of the Regulations
Subpart D [§ 10.60 - § 10.82] - Subpart D—Rules Applicable to Disciplinary Proceedings
Subpart E [§ 10.90 - § 10.93] - Subpart E—General Provisions
authority:
Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237
source:
Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.
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