26 CFR 601.501 - Scope of rules; definitions
| Cite as | 26 CFR 601.501 |
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8 practice notes
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Ethical Considerations
...conduct.71 Notes 419 IX. Notes 1. 31 U.S.C. § 330(a). 2. 31 C.F.R.§§ 10.0–10.93. 3. 31 C.F.R. § 10.1. 4. 31 C.F.R. § 10.2; see also Treas. Reg. § 601.501(b)(10). 5. 31 C.F.R. § 10.3. 6. 31 C.F.R. § 10.4. 7. 31 C.F.R. § 10.6. 8. 31 C.F.R. § 10.6. 9. 31 C.F.R. § 10.7. 10. 31 C.F.R. § 10.27. 1......
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US v. First Nat. State Bank of NJ, Civ. No. 78-3054.
...of the LaSalle court, constitutes "institutional bad faith". Conference practice is spelled out generally in the regulations, 26 C.F.R. § 601.501, and in the case of matters in the Intelligence Division, by 26 C.F.R. § 601.107, the latter of which appears to apply here. While paragraph (b)(......
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Practice and procedure:
Representation of others before United States Patent and Trademark Office; changes,
...covers all areas of law practiced before the Office. This definition tracks the definition of ``practice'' adopted by the IRS. See 26 CFR 601.501(b)(10) and 31 CFR 10.2(d). The definition addresses law-related services that comprehend all matters presented to the Office relating to a client......
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Part III
...covers all areas of law practiced before the Office. This definition tracks the definition of ``practice'' adopted by the IRS. See 26 CFR 601.501(b)(10) and 31 CFR 10.2(d). The definition addresses law-related services that comprehend all matters presented to the Office relating to a client......
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3 cases
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US v. First Nat. State Bank of NJ, Civ. No. 78-3054.
...of the LaSalle court, constitutes "institutional bad faith". Conference practice is spelled out generally in the regulations, 26 C.F.R. § 601.501, and in the case of matters in the Intelligence Division, by 26 C.F.R. § 601.107, the latter of which appears to apply here. While paragraph (b)(......
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Meyerhoff v. Garten, Civ. No. 15605.
...original jurisdiction." 3 McDowell v. Biddison, 120 Md. 118, 87 A. 752 (1913). See also Maryland Rules of Procedure, Rule 370. 4 See 26 C.F.R. 601.501 et seq., and Treasury Department Circular No. 230 (Revised), which consolidated the revisions of Department Circular No. 230, dated November......
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Neuhoff v. Comm'r of Internal Revenue , Docket No. 9650-76.
...without notifying her representative, Mr. Dunlap, violated the Internal Revenue Service Statement of Procedural Rules (SPR herein), 26 C.F.R. sec. 601.501(a)(1976), which provides: “Any notice or other written communication (or a copy thereof) required or permitted to be given to a taxpayer......
2 books & journal articles
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Ethical Considerations
...conduct.71 Notes 419 IX. Notes 1. 31 U.S.C. § 330(a). 2. 31 C.F.R.§§ 10.0–10.93. 3. 31 C.F.R. § 10.1. 4. 31 C.F.R. § 10.2; see also Treas. Reg. § 601.501(b)(10). 5. 31 C.F.R. § 10.3. 6. 31 C.F.R. § 10.4. 7. 31 C.F.R. § 10.6. 8. 31 C.F.R. § 10.6. 9. 31 C.F.R. § 10.7. 10. 31 C.F.R. § 10.27. 1......
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Form 2848: ethical issues for tax practitioners.
...IRM Section 21.3.7, Processing Third Party Authorizations Onto the Centralized Authorization File (CAF). * Code of Federal Regulations (26 C.F.R. 601.501 through 509), Conference and Practice Requirements. * Circular 230 (31 C.F.R, 10.0 through 10.93), Regulations Governing Practice Before ......