How to Cite the Internal Revenue Code

Save

Graduates who enroll in law school and undergraduate college students majoring in accounting, business, political science, finance or pre-law often cite Internal Revenue Code on their assignments and research papers. The Internal Revenue Service lists specific guidelines for citing Internal Revenue Code on reports, assignments and tax documents. You should always consult your college instructor to verify her preferred citation method before finalizing your paper.

  • Cite the Code using the initials I.R.C., and place a period after each capitalized letter. I.R.C. stands for the most current edition of the Internal Revenue Code.

  • After the I.R.C., leave a single space and enter the section symbol. The section symbol looks like two capitalized, interlocking letter "S's" stacked on top of one another. You can find the section symbol in the symbols menu on your computer. For example, in Microsoft Word, click "Insert" in the toolbar and go to the end to the "Symbol" tab. Select "Special Characters" and "Section" to enter the section symbol.

  • Place a single space after the section symbol and enter the numbers that correspond with the Code. Always place a period at the end of the numbers. For example, your Code citation will look something like I.R.C. §§ 55–59., according to Georgetown University's Citation and Style Manual 2013-2014. When citing an older edition of the Code from 1939 or 1954, include the year in parentheses after the regular citation. For example, you might write I.R.C. § 341 (1954). Enter a space between the Code number and the year in parentheses so that readers don't confuse the year with subparagraph numbers.

  • Code sections are divided into subsections, paragraphs, subparagraphs and clauses. For example, IRC §170(b)(1)(A)(i) is subdivided as follows: Code section in Arabic numbers, subsection with a lower case letter in parentheses, paragraph in Arabic numbers, subparagraph with a capital letter in parentheses, and clause with a lower case Roman numeral in parentheses, according to the IRS. Do not leave a space after the Code number before the subsection. The terminal period always goes after the final end parentheses.

References

  • Photo Credit Digital Vision/Digital Vision/Getty Images
Promoted By Zergnet

Comments

You May Also Like

  • What Is a Medical Revenue Code?

    Medical revenue codes are four-digit numbers used by medical billers and coders. Any charge on a bill for medical services must have...

  • How to Cite IRS Publications

    Researchers writing on tax law and procedure should know how to properly cite IRS documents in the American Psychological Association and Modern...

  • How to Write a Tax Court Case Brief

    Law students read commercial outlines, create outlines, read hornbooks, practice with flashcards and create case briefs in order to learn and memorize...

  • How to Cite Journals & Publications

    When writing and presenting research, it is important to show where you got your facts. If you are writing for a college...

  • How to Cite a Code of Conduct

    Just as a well-structured classroom has a set of rules, a well-structured business has a code of conduct. The code of conduct...

  • How to Cite State Codes or Statutes in APA Style

    Cite state codes and legal statutes in APA style for college research or professionally written papers and reports. APA style is a...

  • How to Cite Internal Documents

    Citing sources accomplishes several things. The author avoids being accused of plagiarism, the reader is able to cross-check information and it provides...

Related Searches

Check It Out

Can You Take Advantage Of Student Loan Forgiveness?

M
Is DIY in your DNA? Become part of our maker community.
Submit Your Work!