§10.22. Diligence as to accuracy. — Inbound Citations
31 C.F.R. § 10.22
Statutory Authority
Cited by 1 regulation in release Current.
Citations to 31 U.S.C. § 10.22 as a whole
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(3) For rules applicable to advisors, see e.g., §§ 1.6694-1 through 1.6694-3 (regarding preparer penalties), 31 CFR 10.22 (regarding diligence as to accuracy), 31 CFR 10.33 (regarding tax shelter opinions), and 31 CFR 10.34 (regarding standards for advising with respect to tax return positions and for preparing or signing returns).