{"data":{"id":"us/31-cfr-10.93","jurisdiction":"us","citation":"31 CFR 10.93","heading":"Effective date.","body":"Except as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.","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":"9552c3719cdcd338579a06d607a2f8494232a97cfd6fdd66123a6976dd83d157","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.92","next":"us/31-cfr-11.1"},"notice":"GroundRules: Original legal text. Not legal advice."}