Proper Citations for Internal Revenue Code Sections

The Correct Way to Cite an Internal Revenue Code Section

When citing an Internal Revenue Code section, it is important to follow the proper format to ensure accuracy and clarity in legal writing. The correct citation formats for an Internal Revenue Code section are 'Sec. 1001', 'Section 1001', and '§1001'. These formats are commonly used in legal documents and publications to refer to specific sections of the Internal Revenue Code.

Incorrect Citation Format: The option 'IRC 1001' is not a proper way to cite an Internal Revenue Code section. This format is not commonly used in legal practice when referring to specific sections of the code.

By using the correct citation formats, such as 'Sec. 1001', 'Section 1001', or '§1001', you can ensure that your references to Internal Revenue Code sections are accurate and consistent with accepted legal standards.