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Regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and appraisers before the Internal Revenue Service :
Title 31 Code of Federal Regulations, subtitle A, part 10, revised as of July 26, 2002.

APA Citation

United States. Internal Revenue Service. (2002). Regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and appraisers before the Internal Revenue Service: Title 31 Code of Federal Regulations, subtitle A, part 10, revised as of July 26, 2002. Rev. 7-2002. [Washington, D.C.]: Dept. of the Treasury, Internal Revenue Service.

MLA Citation

United States. Internal Revenue Service. Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before the Internal Revenue Service: Title 31 Code of Federal Regulations, Subtitle A, Part 10, Revised As of July 26, 2002. Rev. 7-2002. [Washington, D.C.]: Dept. of the Treasury, Internal Revenue Service, 2002.

Warning: These citations may not always be complete (especially for serials).