140: Legal Citation - U.S. Department of the Treasury

For example, 26 U.S.C. § 32 (2000) is a citation to Title 26 of the U.S. Code, section 32 of the Internal Revenue Code, using a source from 2000. A provision of the Internal Revenue Code, however, may also be cited simply as “I.R.C. § ## (year).” 140.3 Treasury Regulations. ................
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