C.F.R. » Title 31 » PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE › Subpart E—General Provisions

31 C.F.R. § 10.93

Effective date

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Except as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.

[T.D. 9011, 67 FR 48771, July 26, 2002, as amended by T.D. 9165, 69 FR 75845, Dec. 20, 2004]