APA Citation Style 7th Edition

In-Text Citation:

Example:

Narrative citation: No Child Left Behind Act (2001)

Parenthetical citation: (No Child Left Behind Act, 2001)

Reference List Citation:

Name of Act, Volume Source § section number (year). See APA manual (7th ed.), p. 361.

Example:

No Child Left Behind Act of 2001, 20 U.S.C. § 6319 (2008)

-U.S.C. stands for United States Code. If you are using the annotated version, use U.S.C.A.

-Unless you are citing a specific version of the statute for historical reasons, use the most current version of the statute.

Note: The "§" is a special section symbol that you insert as follows:

In Microsoft Word, click "Insert:"

Go to the far right and select "Symbol:"

Select "More Symbols" from the dropdown menu:

Click the "Special Characters" tab and select the symbol marked "Section," then "Insert:"

For Internal Revenue Code citations,  U.S.C. (United States Code) may be replaced (but is not required) with I.R.C.

Per the IRS website, "When making reference to a Code section, usually no reference is made to the title, subtitle, chapter, subchapter, or part" (4.10.7.2.1.2). See link below for more information.

Example:

26 U.S.C. § 61 (2000). becomes I.R.C. § 61 (2000).

For more information on the citation of Federal Taxation Materials and Internal Revenue Code, please consult The Bluebook, page 15, section B6.1.5 and page 109, section 12.8.1.