アメリカ合衆国の税務業務 : 財務省通牒230号(1986年3月改正) : 弁護士、公認会計士、登録代理人、登録保険計理士及び不動産鑑定士の内国歳入庁業務に関する規則

Regulations governing the practice or attorneys, certified public accountants, enrolled agents, enrolled actuaries, and appraisers before the Internal Revenue Service : 31 Code of Federal Regulations, subtitle A, part 10, as amended through Febrauary 23, 1984 and changes appearing in the Federal Register dated October 17, 1985 (vol. 50, no. 201) and in the Federal Register dated January 26, 1986, (vol. 51, no.14)

日本税務研究センター、1988.6

70,38p 21cm