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Federal Tax Research: Citation & Abbreviation of IRC

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

Citation, Internal Revenue Code

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) . . .")
  • 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. 

Abbreviations, Internal Revenue Code

Below are pertinent abbreviations.

  • Internal Revenue Code=I.R.C. or IRC
  • United States Code=U.S.C. or USC