Brief Case

Circular 230 § 10.72

Hearings.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 42 FR 38354, July 28, 1977
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Historical text in effect Jul 1, 1997 through Jun 30, 2003. View current · Compare with current
On appeal from or review of the initial decision of the Administrative Law Judge, the Secretary of the Treasury will make the agency decision. In making his decision the Secretary of the Treasury will review the record or such portions thereof as may be cited by the parties to permit limiting of the issues. A copy of the Secretary's decision shall be transmitted to the respondent by the Director of Practice.
Source credit, amendments & notes

[31 FR 10773, Aug. 13, 1966, as amended at 42 FR 38354, July 28, 1977]

Circular 230 § 10.72 — Hearings. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.72&asof=1997-07-01 · printed Oct 16, 2026
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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2003CFR 2001 annual edition (revised as of 2001-07-01) run 12742 FR 38354, July 28, 1977View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2010CFR 2009 annual edition (revised as of 2009-07-01) run 127T.D. 9359, 72 FR 54552View · Redline (sign in)
Jul 1, 2010Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127T.D. 9359, 72 FR 54552View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127T.D. 9359, 72 FR 54552View · Redline (sign in)
Jul 1, 2012currenteCFR editorial change effective 2016-12-30 run 5T.D. 9527, 76 FR 32310, June 3, 2011View · Redline (sign in)
Provision-level history (blame)