eCFR amendment effective 2016-12-30 · current text
A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.23 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.