31 CFR Subpart A - Subpart A—Rules Governing Authority to Practice
- § 10.1 Offices.
- § 10.2 Definitions.
- § 10.3 Who may practice.
- § 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- § 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- § 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
- § 10.8 Return preparation and application of rules to other individuals.
- § 10.9 Continuing education providers and continuing education programs.
Source:
T.D. 9011, 67 FR 48765, July 26, 2002, unless otherwise noted.