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Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service

31 CFR Part 10 Subpart B

Citation31 CFR Part 10 Subpart B
ContainsSections § 10.20–§ 10.38
CorpusDaily eCFR
Displayed edition2026-10-21
Last updated2026-10-21

Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service

Sections

AuthoritySec. 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.
SourceT.D. 9011, 67 FR 48771, July 26, 2002, unless otherwise noted.