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  1. Free access to full-text of the Internal Revenue Code, including Editor’s Notes and updated continuously, from Bloomberg Tax. Links to related code sections make it easy to navigate within the IRC.

  2. 4 wrz 2024 · Browse "Title 26—Internal Revenue Code" to see the table of contents for the IRC. "Jump To" to a specific section of Title 26 to find the text for that IRC provision. For example, you can "Jump To" Title 26 Section 24 to find the provision for the child tax credit in the IRC.

  3. 24 paź 2024 · IRM § 4.10.7.2.1.2, Citing the Internal Revenue Code ("For convenience, the Internal Revenue Code is abbreviated IRC and the symbols § or §§ are often used in place of section and sections respectively. . .")

  4. Unlike certain other cited documents, citing Internal Revenue Service codes does not require you to use a page number. Instead, use the title number, an abbreviation of the source and a section number if available. This format is also correct for citing all legal documents, not only Internal Revenue Service codes.

  5. The Internal Revenue Code is topically organized and generally referred to by section number (sections 1 through 9834). Some topics are short (e.g., tax rates) and some quite long (e.g., pension & benefit plans).

  6. After the I.R.C., leave a single space and enter the section symbol. The section symbol looks like two capitalized, interlocking letter "S's" stacked on top of one another. You can find the section symbol in the symbols menu on your computer.

  7. 4 paź 2024 · 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. I.R.C. §§ 55–59. I.R.C. § 368 (a), (c).

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