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Regulations governing the practice of attorneys, certified public accountants, enrolled agents, and enrolled actuaries before the Internal Revenue Service; 31 Code of Federal Regulations, Subtitle A, Part 10, Revised as of July 1, 1978 and changes as announced in the Federal Register dated January 24, 1979 (Vol. 44, No. 17);Treasury Department Circular no. 230 (Revised 6-79) Circular 230 (Revised 6-79)

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