Tax Law Research

Provisions in this section are from Bluebook R12.1., R12.9.1, and T1.2.

The Internal Revenue Code is under Title 26 of the United States Code. A typical citation would be in this format: 26 U.S. C. § 7801. However, the “26 U.S.C.” should be replaced with “I.R.C.” for citation purposes in preparing tax-related materials. Thus 26 U.S.C. § 7801 will become I.R.C. § 7801. Also, regulations of the Department of Treasury are not cited as the Code of Federal Regulations (where they are published under Title 26), but rather as the Treasury Regulations.

Here are some additional rules.

• Citation to the current edition of the United States Code must omit the year of publication: I.R.C. § 7801.
• Citation to a superseded code edition must include the edition information: I.R.C. § 7801 (2012).
• Citation to an unofficial code must include the name of the publisher, the supplement, and the pocket part information where applicable.
  • I.R.C. § 7801 (West 2018).
  • I.R.C. § 7801 (Lexis 2018).

The Bluebook Table 1.2 requires that certain words be abbreviated. Here are the approved abbreviations for the Department of Treasury.