How do you read a tax code citation?

How do you read a tax code citation?

How to Cite the Internal Revenue Code

1. Cite the Code using the initials I.R.C., and place a period after each capitalized letter.
2. After the I.R.C., leave a single space and enter the section symbol.
3. Place a single space after the section symbol and enter the numbers that correspond with the Code.

How do you cite a tax court memorandum decision?

The RIA reporter is known as RIA Tax Court Memorandum Decisions and is cited as “T.C. Memo” and the CCH reporter is titled Tax Court Memorandum Decisions and is cited as “TCM”.

What is CCH?

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How do you cite a tax code section?

If you are citing ot the current edition of the Code, use the abbreviations “I.R.C.” and provide only the section number, using regular Bluebook rules for numbering. Example: I.R.C. § 61.

How do you cite a private letter ruling?

10.2, Citing PLRs and TAMs (“Letter rulings and technical advice memorandums are cited PLR or TAM, respectively, followed by a seven digit number. For example, PLR 8210019 or TAM 9643001. The first two digits indicate the year the ruling was published, for example, 1982 and 1996, respectively . . .”)

Are Tax Court memorandum decisions precedential value?

T.C. opinions are binding, precedential, and published by the Tax Court. They generally address issues of first impression, issues that impact a large number of taxpayers, or matters related to the validity or invalidity of regulations. opinions and memo opinions is not substantially different.

How do you cite a 2d federal tax coordinator?

Citation Data

1. MLA. prepared by Tax Research Institute of America. Federal Tax Coordinator, 2d. [New York] :Research Institute of America, 1977.
2. APA. prepared by Tax Research Institute of America. ( 1977). Federal tax coordinator, 2d. [
3. Chicago. prepared by Tax Research Institute of America. Federal Tax Coordinator, 2d.

What are CCH publications?

CCH products track, report, explain and analyze tax and related law in over approximately 700 publications in print and electronic form for tax, accounting, legal, human resources, banking, securities, insurance, government and health care professionals.

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