Subpart A—Rules Governing Authority to Practice
Sections
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10.1
§ 10.1 Offices. -
10.2
§ 10.2 Definitions. -
10.3
§ 10.3 Who may practice. -
10.4
§ 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. -
10.5
§ 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. -
10.6
§ 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. -
10.7
§ 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances. -
10.8
§ 10.8 Return preparation and application of rules to other individuals. -
10.9
§ 10.9 Continuing education providers and continuing education programs.