{"data":{"id":"us/31-cfr-10.92","jurisdiction":"us","citation":"31 CFR 10.92","heading":"Special orders.","body":"The Secretary of the Treasury reserves the power to issue such special orders as he or she deems proper in any cases within the purview of this part.","path":["Title 31—Money and Finance: Treasury","Subtitle A—Office of the Secretary of the Treasury","PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE","Subpart E—General Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"31f785238215f8343ea6cc1f14dd6e75429e069d661381f1d4db61f4879545f5","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.91","next":"us/31-cfr-10.93"},"notice":"GroundRules: Original legal text. Not legal advice."}