31 CFR Part 10 - PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

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.