Treasury Regulations · 26 CFR
§ 300.5. Enrollment of enrolled agent fee.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 300.5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 5, 2006 by T.D. 9288
- Last amended
- September 29, 2022 by T.D. 9966
- Length
- 112 words · about 1 min to read
[T.D. 9288, 71 FR 58742, Oct. 5, 2006, as amended by T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21807, Apr. 19, 2011; T.D. 9858, 84 FR 20804, May 13, 2019; T.D. 9966, 87 FR 58972, Sept. 29, 2022]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9966 (87 FR 58972)
- Amended by T.D. 9858 (84 FR 20804)
- Amended by T.D. 9523 (76 FR 21807)
- Amended by T.D. 9503 (75 FR 60320)
- Issued by T.D. 9288 (71 FR 58742)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 300 User fees
Nearby sections
- § 300.1 Installment agreement fee.
- § 300.2 Restructuring or reinstatement of installment agreement fee.
- § 300.3 Offer to compromise fee.
- § 300.4 Enrolled agent special enrollment examination fee.
- § 300.5 Enrollment of enrolled agent fee.
- § 300.6 Renewal of enrollment of enrolled agent fee.
- § 300.7 Enrollment of enrolled actuary fee.
- § 300.8 Renewal of enrollment of enrolled actuary fee.
- § 300.9 Renewal of enrollment of enrolled retirement plan agent fee.