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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 31 - Money and Finance: Treasury |
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Subtitle A - Office of the Secretary of the Treasury |
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Part 10 - Practice Before the Internal Revenue Service |
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Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service |
§ 10.32 - Practice of law.
Latest version.
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§ 10.32 Practice of law.
Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law.