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FAQ How do I cite the Internal Revenue Code using APA style? Appendix 7.1 Reference to Legal Materials Section A7.04 Statutes According to APA 6 th ed. Appendix 7.1 Reference to Legal Materials, Section A7.04 Statutes (Bluebook Rule 12), for “in text citations, give the popular or official name of the act (if any) and the year of the act. In the reference list entry, include the source and section number of the statue, and in parentheses, give the publication date of the statutory compilation, which may be different from the year in the name of the act” (APA, 2010, pp. 219-220). Reference form for statutes: Name of Act, Volume Source § section number (year). The Internal Revenue Code (I.R.C.) is Title 26 of the United States Code (U.S.C.). To cite and reference Section § 25A(i) of the I.R.C. regarding the American Opportunity Tax Credit, the following entries might be used: Reference: 26 U.S.C. § 25A(i) (as amended in 2009) Text citation: (I.R.C. § 25A(i), 2009) The Bluebook: A Uniform System of Citation
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This note was uploaded on 02/04/2012 for the course ENG 101 taught by Professor Yukov during the Spring '11 term at UCLA.

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