Your question: How do you cite a US Tax Court case?

How do you cite the US Tax Court case?

All judicial citations follow the same format: case name, volume number of the reporter in which the case is published, name of the reporter, and the pager of the reporter on which the case begins. Sometimes, the year of the decision or the name of the court is added in parentheses at the end.

How do you cite a court case example?

To cite a court case or decision, list the name of the case, the volume and abbreviated name of the reporter, the page number, the name of the court, the year, and optionally the URL.

U.S. Supreme Court.

Format Name v. Name, Volume number U.S. Page number (Year). URL
In-text citation (Bartnicki v. Vopper, 2001)

How do you cite IRC?

How to Cite the Internal Revenue Code

  1. Cite the Code using the initials I.R.C., and place a period after each capitalized letter. …
  2. After the I.R.C., leave a single space and enter the section symbol. …
  3. Place a single space after the section symbol and enter the numbers that correspond with the Code.
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How do you cite a filed case?

U.S. Supreme Court: Official Citation

  1. Name of the case (italicized or underlined – assuming you are writing a brief or memo);
  2. Volume of the United States Reports;
  3. Reporter abbreviation (“U.S.”);
  4. First page where the case can be found in the reporter and pinpoint page if required;

Which court decision would probably carry more weight?

The decision of a U.S. Circuit Court of Appeals will carry more weight than will one that was rendered by a trial court.

How do you cite tax regulations?

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

How do I cite LexisNexis cases?

Cite a Code:

  1. Act or Section Name,
  2. Abbreviated Citation et seq.
  3. (Edition year of the Code)
  4. Retrieved date from LexisNexis Academic database.

How do you cite a US District Court case?

A citation to a district court case in the Federal Supplement includes the following six elements:

  1. Name of the case (underlined or italicized and abbreviated according to Rule 10.2)
  2. Volume of the Federal Supplement.
  3. Reporter abbreviation (“F. …
  4. First page of the case.
  5. Name of the court (abbreviated according to Rule 10.4)

How do you write a case brief?

Steps to briefing a case

  1. Select a useful case brief format. …
  2. Use the right caption when naming the brief. …
  3. Identify the case facts. …
  4. Outline the procedural history. …
  5. State the issues in question. …
  6. State the holding in your words. …
  7. Describe the court’s rationale for each holding. …
  8. Explain the final disposition.
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How do you cite a revenue procedure?

Revenue Procedures citations are a combination of the year of the revenue procedure and the number. For example, Rev Proc 2014-1 means that it is the first Revenue Procedure of 2014. Revenue Procedures issued before 2000 use a two digit year, i.e., Revenue Procedure 79-1.

How do you cite?

Cite the article as you would the same article in a print publication, listing:

  1. author(s) name and initials.
  2. title of the article (between single quotation marks)
  3. title of journal (in italics)
  4. any publication information (volume, number etc.)
  5. page range.
  6. accessed day month year (the date you accessed the article)

WHO issues a revenue ruling?

Revenue rulings are public administrative rulings by the Internal Revenue Service (IRS) in the United States Department of the Treasury of the United States federal government that apply the law to particular factual situations. A revenue ruling can be relied on as precedent by all taxpayers.

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