What is the proper tax law citation for section 2036(a) of the Internal Revenue Code (2012)?

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What is the proper tax law citation for section 2036(a) of the Internal Revenue Code (2012)?

The key idea is how to cite a federal tax statute in Bluebook style. When referencing a provision of the Internal Revenue Code, use the code source I.R.C. (Internal Revenue Code) and the section number with its subdivision, followed by the edition year in parentheses. So for section 2036(a) in the 2012 edition, the proper citation is I.R.C. § 2036(a) (2012). The symbol § marks a specific section, 2036(a) identifies the exact provision and its subsection, and (2012) notes which code edition you’re citing since the text can change over time. The other options point to different statutes that are not part of the Internal Revenue Code—such as a federal diversity of citizenship statute or state statutes—so they don’t answer the question about the tax code.

The key idea is how to cite a federal tax statute in Bluebook style. When referencing a provision of the Internal Revenue Code, use the code source I.R.C. (Internal Revenue Code) and the section number with its subdivision, followed by the edition year in parentheses. So for section 2036(a) in the 2012 edition, the proper citation is I.R.C. § 2036(a) (2012). The symbol § marks a specific section, 2036(a) identifies the exact provision and its subsection, and (2012) notes which code edition you’re citing since the text can change over time.

The other options point to different statutes that are not part of the Internal Revenue Code—such as a federal diversity of citizenship statute or state statutes—so they don’t answer the question about the tax code.

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