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Go to Rev. Rul. 2002-27 (not yet in the library — opens the official source)
35 documents · 0.11sAllIRCERISAPBGCJoint Board
  1. Circular 230 § 10.93 — Effective date.
    Joint BoardRegulationsDec 30, 2016★ strong match
    …ept as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.
  2. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
    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)).
  3. Circular 230 § 10.30(e) — Solicitation.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
  4. Circular 230 § 10.3(d)(2) — Who may practice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    …ting to the failure to file actuarial report), 7805(b) (relating to the extent to which an Internal Revenue Service ruling or determination letter coming under the statutory provisions listed here will be applied without retroactive effect); and 29 U.S.C. 1083 (relating to the waiver of funding for nonqualified plans).
  5. Circular 230 § 10.36(c) — Procedures to ensure compliance.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
  6. Joint BoardRegulationsNov 15, 2019related by meaning
    (d) (d) Effective/applicability date. This section is applicable for fee arrangements entered into after March 26, 2008.
  7. Circular 230 § 10.60(a) — Institution of proceeding.
    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.
  8. Circular 230 § 10.69(c) — Representation; ex parte communication.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
  9. Circular 230 § 10.29(d) — Conflicting interests.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable on September 26, 2007.
  10. Circular 230 § 10.82(e) — Expedited suspension.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Conference. An authorized representative of the Internal Revenue Service will preside at a conference described in this section. The conference will be held at a place and time selected by the Internal Revenue Service, but no sooner than 14 calendar days after the date by which the response must be filed with t…
  11. Circular 230 § 10.7(c)(1)(vi) — Representing oneself; participating in rulemaking; limited practice; and special appearances.
    Joint BoardRegulationsDec 30, 2016related by meaning
    …resent any individual or entity, who is outside the United States, before personnel of the Internal Revenue Service when such representation takes place outside the United States. (c)(2) (2) Limitations. (c)(2)(i) (i) An individual who is under suspension or disbarment from practice before the Internal Revenue Service …
  12. Circular 230 § 10.33(c) — Best practices for tax advisors.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Applicability date. This section is effective after June 20, 2005.
  13. 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:
  14. Circular 230 § 10.52(b) — Violations subject to sanction.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
  15. Circular 230 § 10.68(e) — Motions and requests.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (e) (e) Effective/applicability date. This section is applicable on September 26, 2007.
  16. Circular 230 § 10.91 — Saving provision.
    Joint BoardRegulationsDec 30, 2016related by meaning
    … 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 par…
  17. Circular 230 § 10.76(e) — Decision of Administrative Law Judge.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
  18. Circular 230 § 10.70(c) — Administrative Law Judge.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable on September 26, 2007.
  19. Circular 230 § 10.22(c) — Diligence as to accuracy.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. Paragraph (a) of this section is applicable on September 26, 2007. Paragraph (b) of this section is applicable beginning June 12, 2014.
  20. Circular 230 § 10.61(c) — Conferences.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.