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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