The following citation resources may be informative.
Bluebook R. 12.9.1, Internal Revenue Code ("In citations to the Internal Revenue Code, '26 U.S.C.' may be replaced with 'I.R.C.' Thus: 26 U.S.C. § 61 (2006) becomes: I.R.C. § 61 (2006) . . .")
IRM § 4.10.7.2.1.2, Citing the Internal Revenue Code ("For convenience, the Internal Revenue Code is abbreviated IRC and the symbols § or §§ are often used in place of section and sections respectively. . .")
TaxCite, Pt. 1, A, Internal Revenue Code & Federal Acts
Please note that some journals, use other abbreviations in citations such as IRC. Please consult individual style guides for journal submissions and cite checks.
