http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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
Also available via Internet from IRS web site. Address as of 8/2/04: http://www.irs.gov/pub/irs-pdf/pcir230.pdf; current access available via PURL.
Circular (United States. Department of the Treasury) ; no. 230