Title 31

PART 10 SUBPART A

Subpart A - Rules Governing Authority to Practice Source:T.D. 9011, 67 FR 48765, July 26, 2002, unless otherwise noted.

• 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.

31:1.1.1.1.11.1.1.1	SECTION 10.1	10.1 Offices.
31:1.1.1.1.11.1.1.2	SECTION 10.2	10.2 Definitions.
31:1.1.1.1.11.1.1.3	SECTION 10.3	10.3 Who may practice.
31:1.1.1.1.11.1.1.4	SECTION 10.4	10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
31:1.1.1.1.11.1.1.5	SECTION 10.5	10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
31:1.1.1.1.11.1.1.6	SECTION 10.6	10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
31:1.1.1.1.11.1.1.7	SECTION 10.7	10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
31:1.1.1.1.11.1.1.8	SECTION 10.8	10.8 Return preparation and application of rules to other individuals.
31:1.1.1.1.11.1.1.9	SECTION 10.9	10.9 Continuing education providers and continuing education programs.

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