Citations to statute sections should be in the following short form citation format: “[title] U.S.C. § [section number] ([year]).” Citations to previous versions of the U.S. Code should use the date provided on the source document (e.g., the year on the spine of the volume or title page). For example, 26 U.S.C.
How do I cite IRS revenue?
Revenue Procedures citations are a combination of the year of the revenue procedure and the number. For example, Rev Proc 2014-1 means that it is the first Revenue Procedure of 2014. Revenue Procedures issued before 2000 use a two digit year, i.e., Revenue Procedure 79-1.
How to cite a United States Tax Court decision?
Citing Tax Court Decisions In citing a regular decision of the United States Tax Court, examiners should name the case, refer to the number of the volume in which it is published, and the page in the volume on which the ruling begins. For example: Richard A. Sutter, 21 T.C. 170.
Where do I cite the Internal Revenue Code?
The Bluebook provides that short form citations to the Internal Revenue Code, other statutes, and Treasury regulations should cite to the section preceded by a section symbol. In Chief Counsel documents, subsequent citations after the first full citation to
How to cite IRS Publication 17 for individuals?
Publication 17: Tax guide 2014 for individuals (Cat. No. 10311G). Retrieved from In MLA format, you will include United States at the beginning of your citation, and abbreviate the department name. The date is included after publisher’s information, and the catalog number is not required.
How to cite IRS publications in MLA format?
Referencing IRS Documents In-Text. When referencing your form in-text in APA, include the name of the organization, the year of publication and the page number, if applicable. In MLA, your in-text citation will only include the name of the author and the page number.
