Regulatory Text
31 C.F.R. § 10.35 — Competence.
§ 10.35 Competence. (a) A practitioner must possess the necessary competence to engage in practice before the Internal Revenue Service. Competent practice requires the appropriate level of knowledge, skill, thoroughness, and preparation necessary for the matter for which the practitioner is engaged. A practitioner may become competent for the matter for which the practitioner has been engaged through various methods, such as consulting with experts in the relevant area or studying the relevant law. (b) Effective/applicability date. This section is applicable beginning June 12, 2014. [T.D. 9668, 79 FR 33693, June 12, 2014]
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR31-SEC-BCD7A1
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
31 C.F.R. § 10.35
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
1d19e0a7a96776ec...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 31 C.F.R. § 10.35 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 31 — Money and Finance: Treasury
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31 C.F.R. — public domain
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