How do you cite Congress in APA?

Include the bill title (if relevant), the abbreviated name of the house (H.R. or S.) and number of the bill, the number of the Congress, and the year of publication. When the URL is available, include it at the end of the reference list entry.

WHO publishes the Congressional Record?

The Congressional Record is the official record of the proceedings and debates of the United States Congress, published by the United States Government Publishing Office and issued when Congress is in session. Indexes are issued approximately every two weeks.

How do you cite government records?

Helpful Tips:

Treat a government document as a book, report, or brochure.
If a person is named on the title page, use her or him as author.
If no person is named, use the government agency, department, or branch as a group author.
Give the name of the group author exactly as it appears on the title page.

How do you cite federal census records?

1940 United States Federal Census [database on-line]. Provo, UT, USA: Ancestry.com Operations, Inc., 2012. 2) Delete Ancestry.com from the front of the citation and replace it with the name of your ancestor as it is listed on the census page, with the order: Last-name, First-name Initial or Middle-name: Ancestry.com.

How do you cite a hospital policy in APA?

APA Citations

Elements: Name of the Statute, Title number Source § Section number(s) (Year).
Example: Family and Medical Leave Act of 1993, 29 U.S.C. §§ 2601-2654 (2006).
Elements: Title (year).
Example: Family and Medical Leave Act of 1993 (2006) or (Family and Medical Leave Act of 1993, 2006).

How do you cite a Supreme Court decision?

How to Cite Supreme Court Cases

Name of the case (underlined or italicized);
Volume of the United States Reports;
Reporter abbreviation (“U.S.”);
First page where the case can be found in the reporter;
Year the case was decided (within parentheses).

How do you cite a government website in APA 6th edition?

Helpful Tips:

Treat a government document as a book, report, or brochure.
If a person is named on the title page, use her or him as author.
If no person is named, use the government agency, department, or branch as a group author (Ex.
Give the name of the group author exactly as it appears on the title page.

How do I cite an executive order in APA?

Here’s the basic format for an executive order reference: Exec. Order No. xxxxx, 3 C.F.R….Reference Format

Order number.
Volume number and name of the code in which the order appears (e.g., executive orders always in appear in 3 C.F.R.)
Page number.
Year that the order was promulgated.

How do you cite an IRS publication?

How to Cite IRS Publications

Reference List — APA. In APA format, include the year, number and name of the form you are citing.
Reference List — MLA. In MLA format, you will include United States at the beginning of your citation, and abbreviate the department name.
Referencing IRS Documents In-Text.

Are IRS publications primary authority?

Primary authority comes from statutory, administrative, and judicial sources….Step 2: Locate the Authority.

Primary Sources	Secondary Sources
Internal Revenue Code	IRS Publications
Administrative Sources	RS Press Releases
Treasury Regulations	Tax Journals and Newsletters
Revenue Rulings

How do you cite a tax regulation?

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 . For unamended regulations, cite to the year of promulgation. If the regulation is a temporary regulation, indicate such: >Treas.

How do you cite a tax court memorandum decision?

The Tax Court website provides: A Memorandum Opinion is cited as [Name of Petitioner] v. Commissioner, T.C. Memo.

How do you cite a district court case?

United States District Courts

Name of the case (underlined or italicized and abbreviated according to Rule 10.2)
Volume of the Federal Supplement.
Reporter abbreviation (“F. Supp.” or “F. Supp. 2d”)
First page of the case.
Name of the court (abbreviated according to Rule 10.4)
Year the case was decided.

How do you cite the Internal Revenue Code?

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.

How do you cite a private letter ruling?

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 . . .”)

Are IRS private letter rulings public?

Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. PLRs from 1997 onwards are available to the public through the IRS Electronic reading room (see 26 U.S.C. § 6110).

What is an IRS private letter ruling?

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.

Can you cite an IRS publication in a formal legal tax memorandum?

While guidance documents published by the I.R.S. are not as authoritative as Treasury Regulations, they can be cited by taxpayers as substantial authority in avoiding the understatement of income tax liability penalty under I.R.C. § 6662.

Can I rely on IRS proposed regulations?

In a tax dispute with Treasury or the IRS, taxpayers can rely on treasury regulations and sub-regulatory guidance published in the IRB (such as revenue rulings, revenue procedures, notices, and announcements) to support their tax position, as long as the guidance is not contrary to or inconsistent with the law.

Are IRS notices binding?

Although notices are not controlling legal authority, taxpayers can rely on them as authoritative and as precedent because the IRS is bound by its notices (GAO, “Highlights.”). Notices do not bind a court; they do not have the “full force of law” as do the Code and Treasury regulations.

Where can I find Treasury regulations?

Finding Treasury Regulations Find temporary and final treasury regulations arranged by topic in Title 26 of the Code of Federal Regulations. To find proposed regulations, use the Federal Register (which publishes all three types of regulations and is arranged chronologically by publication date).

What is the IRS innocent spouse rule?

The innocent spouse rule allows a taxpayer to avoid a tax obligation arising from errors made by a spouse on a joint return. Most commonly, the error involves unreported income or an inflated deduction. The taxpayer must apply for relief within two years of the IRS initiating collection.

What’s the CFR?

The Code of Federal Regulations (CFR) is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. It is divided into 50 titles that represent broad areas subject to Federal regulation.

What is a Treasury decision?

A Treasury Decision (TD) is a document that contains the text of a final or temporary regulation. The TD adds new text to or removes or revises text already published in the Code of Federal Regulations (CFR).

What is the difference between Internal Revenue Code and Treasury regulations?

Treasury Regulations are designed to interpret the internal revenue code. They are issued by the Department of Treasury with the intent of providing guidance to the code. Final Treasury Regulations are codified in the Code of Federal Regulations and announced in the Federal Register as Treasury Decisions.