Joint BoardRegulationsNov 6, 2020related by meaning
…ssued or under preparation for issuance as notices of proposed rulemaking or as Treasury decisions, revenue rulings, and revenue procedures published in the Internal Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii)(b)).
76 FR 17762 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974 Joint BoardFinal Rules (FR)Mar 31, 2011related by meaning
…graph 1.
The authority citation for part 901 continues to read in part as follows:
Authority:
These rules are issued under authority of 88 Stat. 1002; 29 U.S.C. 1241, 1242.
See also5 U.S.C. 301; 31 U.S.C. 330; and 31 U.S.C. 321.
§ 901.0
[Amended]
Par. 2.
Section 901.0 is amended by removing the phrase “subpart D of thi…
Joint BoardRegulationsDec 30, 2016related by meaning
(b) (b) Ex parte communication. The Internal Revenue Service, the respondent, and any representatives of either party, may not attempt to initiate or participate in ex parte discussions concerning a proceeding or potential proceeding with the Administrative Law Judge (or any person who is likely to advise the Administr…
Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
…art 903 continues to read as follows:
Authority:
5 U.S.C. 552a.
2. Section 903.8, is amended by:
a. Revising paragraph (a);
b. Revising paragraph (b);
c. Revising the last sentence of paragraph (c)(2)(i);
d. Revising the last sentence of paragraph (c)(2)(ii);
e. Amending paragraph (c)(2)(iii) by removing the reference …
Joint BoardRegulationsDec 30, 2016related by meaning
(f)(2)(i) (i) The date the Internal Revenue Service lifts the suspension after determining that the practitioner is no longer described in paragraph (b) of this section or for any other reason; or
(f)(2)(ii) (ii) The date the suspension is lifted or otherwise modified by an Administrative Law Judge or the Secretary of …
76 FR 81362 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974; Correction Joint BoardFinal Rules (FR)Dec 28, 2011related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
Circular 230 § 10.7(d) — Representing oneself; participating in rulemaking; limited practice; and special appearances. Joint BoardRegulationsDec 30, 2016related by meaning
… appropriate, authorize an individual who is not otherwise eligible to practice before the Internal Revenue Service to represent another person in a particular matter.
Circular 230 § 10.24 — Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees. Joint BoardRegulationsDec 30, 2016related by meaning
A practitioner may not, knowingly and directly or indirectly:
Joint BoardRegulationsDec 30, 2016related by meaning
(d) (d) Effective/applicability date. This section is applicable on September 26, 2007.
Joint BoardRegulationsDec 30, 2016related by meaning
(e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
Joint BoardRegulationsDec 30, 2016related by meaning
(j) (j) Effective/applicability date. Paragraphs (a), (b), and (g) of this section are applicable beginning June 12, 2014. Paragraphs (c) through (f), (h), and (i) of this section are applicable beginning August 2, 2011.
Joint BoardRegulationsDec 30, 2016related by meaning
Except as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.
Joint BoardRegulationsDec 30, 2016related by meaning
…er entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the practitioner may be reprimanded or, in accordance with § 10.62, subject to a proceeding for sanctions described in § 10.50.
Joint BoardRegulationsDec 30, 2016related by meaning
…ents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice;…
Joint BoardRegulationsNov 6, 2020related by meaning
(e) (e) Effective/applicability date. This section is applicable on September 26, 2007.
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved.
(d)(4)(iv) (iv) Public i…
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable on September 26, 2007.
Joint BoardRegulationsDec 30, 2016related by meaning
Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law.
81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries Joint BoardFinal Rules (FR)Feb 23, 2016related by meaning
…rity
:
Sec. 3041-2, Pub. L. 93-406, 88 Stat. 829, 1002 (29 U.S.C. 1241-2).
Par. 2.
Section 900.3 is revised to read as follows:
§ 900.3
Composition.