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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.
Citation, Tax Regulations
2, Federal Administrative & Executive Materials ( “Although Department of Treasury regulations are published under title 26 of the C.F.R., cite as <Treas. Reg.>. For unamended regulations, cite to the year of promulgation. If the regulation is a temporary regulation, indicate such: >Treas.
Internal Revenue Service. (2012). Form 1040: U.S. Individual Income Tax Return. Retrieved from http://www.irs.gov/pub/irs-pdf/f1040.pdf.
Internal Revenue Code Citations:
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.
APA citation basics
When using APA format, follow the author-date method of in-text citation. This means that the author’s last name and the year of publication for the source should appear in the text, for example, (Jones, 1998), and a complete reference should appear in the reference list at the end of the paper.
Cite a tax form the same way you would cite other government documents. Name of agency. (Year). Title of document (Report number).
There are several places you can find your tax code:
Payslips – weekly or monthly, from your employer. P60 – your annual tax summary, from your employer. P45 – document received from an employer when you stop working for them. HMRC – if you cannot find any of these documents, then call HMRC.
Bluebook Format for Treaty Citations
A treaty citation should include the following components: 1) the name of the agreement, 2) the abbreviated names of the parties (only for bilateral treaties), 3) the subdivision cited (if applicable), 4) the date of signing, and 5) the source(s) for the text of the treaty.
Citation, Revenue Procedures
Bluebook T1. 2, Federal Administrative & Executive Materials (“Cite Revenue Rulings, Revenue Procedures, and Treasury Decisions to the Cumulative Bulletin (C.B.) or its advance sheet, the Internal Revenue Bulletin (I.R.B.), or to Treasury Decisions Under Internal Revenue Laws (Treas. Dec.
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 . . .”)
a. IRS Website: Form 1040: U.S. Individual Income Tax Return, I.R.S. (2013), https://www.irs.gov/pub/irs-prior/f1040–2013.pdf.
Format | Author last name, Initials. (Year, Month Day). Page title. Site Name. URL |
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In-text citation | (Rutte, 2021) |
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 . . .”)
A revenue ruling outlines the IRS’s interpretation of the tax laws and is binding on all IRS employees and public taxpayers. Revenue rulings are published in the Internal Revenue Bulletin and are issued only from the National Office of the IRS. The IRS Bulletin may abbreviate revenue rulings as Rev. Rul.
Basic format to reference a print handbook or manual
[#] Reference number (matching the in-text citation number) Name of Manual/Handbook. If the manual is a second or subsequent edition, include the edition statement, e.g. 3rd ed. Publisher, i.e. the abbreviated name of company or institution that published the manual.
APA 7th is an ‘author/date’ system, so your in-text references for all formats (book, journal article, web document) consists of the author(s) surname and year of publication. The basics of an in-text reference in APA: Include author or authors and year of publication. Use round brackets.
Works Cited
Begin with “U.S. Department of the Treasury, Internal Revenue Service” without quotation marks. Follow this with a period. Underline the title of the document, and add a period. Include “IRS Pub.” without quotation marks and the document number.
Using In-text Citation
APA in-text citation style uses the author’s last name and the year of publication, for example: (Field, 2005). For direct quotations, include the page number as well, for example: (Field, 2005, p. 14). For sources such as websites and e-books that have no page numbers, use a paragraph number.
The easiest way to do this is to look at your payslip. One you have a note of your Personal Allowance tax code, you can go to the UK. Gov’s website and use the online “Check your Income Tax for the current year” service.
The basic PAYE tax code is set at 1257L for employees. This gives an employee a personal allowance of £12,570 for the year. This is a £70 increase on 2020/21 and worth £14 to a basic rate taxpayer. £12,570 is also called the ’emergency code’.
Reference list entries for treaties or international conventions should include the name of the treaty, convention etc., the signing or approval date, and the URL (if available). In text, provide the name of the treaty or convention and the year.
Treaty Citation
A citation to a treaty should include the agreement’s name, date of signing, parties and the sources in which the treaty can be found. As stated earlier, whenever possible, cite to the official source of the treaty, such as UST, TIAS or UNTS.
MLA (7th ed.)
Geneva: International Committee of the Red Cross, 1983. Print.
If a Legal Ruling is published, you can cite the ruling as an interpretation of the tax law. Legal Rulings are not authoritative; however, they can be cited as FTB’s official interpretation of the tax law.
A revenue procedure is an official statement of a procedure published in the Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the …
A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer’s represented set of facts. A PLR is issued in response to a written request submitted by a taxpayer. A PLR may not be relied on as precedent by other taxpayers or by IRS personnel.