How to Cite Internal Revenue Service Codes in APA Format

Many classes may require you to cite tax codes in your research papers. This is different than citing journals and publications, but citing Internal Revenue Service codes within the American Psychological Association format is a valuable skill for your career, both scholastic and vocational.

In-Text Citations

Unlike certain other cited documents, citing Internal Revenue Service codes does not require you to use a page number. Instead, use the title number, an abbreviation of the source and a section number if available. This format is also correct for citing all legal documents, not only Internal Revenue Service codes.

For example:

Self-employment can be a complicated matter (26 USC §1403b).

Reference Page Citations

Write References page citations as you would for in-text citations, for example: 26 USC §1403b

This is a tax code citation for a section concerning miscellaneous provisions to taxes on self-employment. Internal Revenue Service codes are part of the United States Code, which you abbreviate as USC.

The "§" is a special section symbol that you insert as follows: in 2010 Microsoft Word, click "Insert," go to the far right and select "Symbols," click the "Special Characters" tab and select the symbol marked "Section."

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