Understanding and Mastering The Bluebook: A Guide for Students and Practitioners, Fourth Edition by Linda J. Barris

Author:Linda J. Barris [Barris, Linda J.]
Language: eng
Format: azw3
ISBN: 9781531019167
Publisher: Carolina Academic Press
Published: 2020-07-31T16:00:00+00:00

Examples: State Administrative Regulations

C. Internal Revenue Code

Rules 12.9.1, B12.1.4

Although citations may be made directly to the United States Code following the rules for federal statutes described in Chapter 3 of this guide, I.R.S. sections are usually cited as follows.

Basic Rule: In citation sentences, clauses, and embedded citations, use ordinary type and include:

(1) The abbreviation for the Internal Revenue Code (I.R.C.);

(2) A section symbol ( § ) and the section number, including a pinpoint to any subsection(s);

(3) Optional: When citing an unofficial code, the publisher's name in a parenthetical; and

(4) Optional: Code year.

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