Brief Case

Circular 230 § 10.91

Saving provision.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9668, 79 FR 33695, June 12, 2014
Back to current
Any proceeding instituted under this part prior to June 12, 2014, for which a final decision has not been reached or for which judicial review is still available is not affected by these revisions. Any proceeding under this part based on conduct engaged in prior to June 12, 2014, which is instituted after that date, will apply subpart D and E of this part as revised, but the conduct engaged in prior to the effective date of these revisions will be judged by the regulations in effect at the time the conduct occurred.
Source credit, amendments & notes

[T.D. 9668, 79 FR 33695, June 12, 2014]

Circular 230 § 10.91 — Saving provision. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.91&asof=2014-07-01 · printed Oct 16, 2026
Cited by (code & regs)

No guidance in the library cites this section yet.

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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 127View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2014CFR 2013 annual edition (revised as of 2013-07-01) run 127T.D. 9359, 72 FR 54555, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2014currenteCFR amendment effective 2016-12-30 run 5T.D. 9668, 79 FR 33695, June 12, 2014View · Redline (sign in)
Provision-level history (blame)