31 CFR Subpart A
Rules Governing Authority to Practice
July 31, 2023
§
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
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
