Which of the following uses a correct citation format for Title 26, Section 501(c)(3) with an explanatory parenthetical phrase?
Explanation
Answer: D - 26 U.S.C. § 501(c)(3) (authorizing tax-exemption for non-profit organizations). Explanatory phrases may be used to show the title and section number where a session law is codified, useful dates, whether invalidated, repealed, or amended, and “any other relevant information.” The Bluebook: A Uniform System of Citation R. 12.7, at 106-7 (Columbia Law Review Ass’n et al. eds., 18th ed. 2005). Answers A and B are incorrect because they do not include the year. Answer C is incorrect because the parenthetical information is not relevant. The Internal Revenue Code is codified under Title 26 of the U.S. Code. Citations to Title 26 may (and often do) use “I.R.C.” in place of “26 U.S.C.”
