Citation

Citation

Citation means:
a shorthand, formal way of citing a tax source.

Example 1: The Internal Revenue Code of 1986 is cited as IRC.

Example 2: A U.S. Tax Court decision is cited in the form Robert L. Bowlin, 31 TC 188 (1958).


Posted

in

by

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *