The following citation resources may be informative.
IRM § 184.108.40.206.8.1, Citing the IRM (1. When citing an IRM section or subsection use the acronym "IRM" along with the IRM number. Don't spell out "Internal Revenue Manual.: 2. When citing multiple IRM sections or subsections within the same paragraph, place the acronym "IRM" before each referenced section or subsection. Also, include the complete IRM number when referencing the IRM section. Example: Proper IRM Reference Format• Correct format: IRM 220.127.116.11 and IRM 18.104.22.168 • Incorrect format: IRMs 22.214.171.124 and 126.96.36.199 3. Include the IRM part, chapter or section title when referring to other IRM parts, chapters or sections. Adding the title helps readers find the information in the event the content is moved to another IRM subsection within the document. 4. When referencing a subsection within an IRM, insert the entire IRM number down to the lowest level. Include the paragraph or list identifier and the IRM or subsection title.")