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Bluebook abbreviation for an IRS publication?
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Date: February 5th, 2010 12:17 AM Author: Racy Hairless Stead Do you abbreviate "publication" if you are citing to an I.R.S. publication? I don't have a bluebook on me, and I have no idea.
TYIA |
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Date: February 5th, 2010 12:33 AM Author: Clear fiercely-loyal azn ticket booth what do you mean a publication? is it the code? legislative history? court docs? regulations? rulings? (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020040) |
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Date: February 5th, 2010 12:33 AM Author: Mint reading party Not sure what you're citing to, but no, you wouldn't. (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020044) |
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Date: February 5th, 2010 8:58 PM Author: Cobalt house do a search in Westlaw law reviews database to see if anybody has cited a similar publication, and copy their format (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14028083) |
Date: February 5th, 2010 12:34 AM Author: Vivacious charcoal travel guidebook stag film Your life must fucking suck (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020047) |
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Date: February 5th, 2010 12:36 AM Author: bronze affirmative action lol (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020092) |
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Date: February 5th, 2010 12:48 AM Author: Racy Hairless Stead For example:
http://www.irs.gov/pub/irs-pdf/p970.pdf
This is an IRS publication. I'm pretty sure it'd be something like I.R.S. Pub. 970 (as amended in 2009)
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Date: February 5th, 2010 12:48 AM Author: Vivacious charcoal travel guidebook stag film Jesus christ. Is this your life? (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020267) |
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Date: February 5th, 2010 12:51 AM Author: Racy Hairless Stead I'm not doing this for fun. (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020301) |
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Date: February 5th, 2010 12:51 AM Author: Vivacious charcoal travel guidebook stag film Kill yourself. Seriously (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020312) |
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Date: February 5th, 2010 10:44 PM Author: histrionic digit ratio mad cow disease if you are a lawyer or law student, your life will be very similar to this at some point in the future (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14028967) |
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Date: February 5th, 2010 12:52 AM Author: bronze affirmative action don't know, can't find my bluebook. but why are you citing to an I.R.S. publication? note? (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020326) |
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Date: February 5th, 2010 12:54 AM Author: Racy Hairless Stead Yeah, for a note. I've been citing to a related provision in the code, but I actually need to be citing to something that is provided only in a publication. The final version of the note is due tomorrow. This is the last thing I have to do. FWIW, the publication I provided here is not the one I'm using. (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020361) |
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Date: February 5th, 2010 1:17 AM Author: bronze affirmative action yeah i don't know the bluebook for it. but you know publications are completely useless? as in, not binding, never should be cited to? (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14020735) |
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Date: February 5th, 2010 1:41 PM Author: Racy Hairless Stead Some material is distributed through publications, pursuant to provisions of the code. For example, certain actuarial tables must be used for calculations. The code will refer to the rates provided by the secretary. As a result, the publications comprise the only source for these rates/tables. (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14024458) |
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Date: February 5th, 2010 1:47 PM Author: Clear fiercely-loyal azn ticket booth you're a douchebag, go fuck urself. (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14024501) |
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Date: February 5th, 2010 1:13 AM Author: Clear fiercely-loyal azn ticket booth i don't know, man. citing to the IRS when it's not the code, regulations, or rulings is not a good idea. that goes for whether u're an attorney or a law student or whatever. the irony of these publications is that the IRS straight up tells u not to rely on them
if you HAVE to cite to it (as in this isn't a brief/memo/lawreviewnote/etc.), then i'd go with Tax Benefits for Education, I.R.S. Publication 970 (Jan. 25, 2019). |
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Date: February 5th, 2010 8:57 PM Author: Cobalt house this is just wrong. There are lots of IRS documents that you cite that are not binding and fall outside of your limited categories. e.g. PLRs, Rev. Proc., etc. Most tax work is in areas where there isn't clear, binding law one way or the other, and you need to cite to whatever you can find in order to justify leaning one way or the other, even if you aren't confident enough to say the irs "should" rule that way. (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14028075) |
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Date: February 5th, 2010 10:28 AM Author: slippery mood multi-billionaire Why in the world would you be writing a note without your Blue Book? (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14023103) |
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Date: February 5th, 2010 10:48 PM Author: histrionic digit ratio mad cow disease IRS Pub. No. 533, Self-Employment Tax (for use in preparing 1985 returns) ("If you are a shareholder in an S corporation, your share of the corporation's taxable income is not self-employment income, even though you include it in your gross income for income tax purposes.")
This citation is from a Ninth Circuit opinion from 1995. I know the citation is sometimes different for law review articles but this seems right |
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Date: February 5th, 2010 10:54 PM Author: Zombie-like Kink-friendly Fat Ankles Marketing Idea Look at rules 12.8.1 and 14.5 (of the bluebook).
This is a good question b/c there are special citation forms regarding taxation. My source is from the bluebook online. If you are a member of LR, I highly suggest you sign up online b/c the search feature is amazing.
I am correct here. |
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Date: February 5th, 2010 10:59 PM Author: Zombie-like Kink-friendly Fat Ankles Marketing Idea U.S.C. becomes I.R.C. (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14029061) |
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Date: February 5th, 2010 10:58 PM Author: histrionic digit ratio mad cow disease This is from a law review article, although the italics were lost when i cut and pasted
WILLIAM H. WEBSTER, REVIEW OF THE INTERNAL REVENUE SERVICE’S CRIMINAL INVESTIGATION DIVISION (I.R.S., Pub. No. 3388 (Apr. 1999)), available at http://www.irs.gov/irs/article/0,,id=120418,00.html.
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Date: February 5th, 2010 11:50 PM Author: 180 Really Tough Guy Dragon cock. balls. (http://www.autoadmit.com/thread.php?thread_id=1212889&forum_id=2#14029482) |