IRC 7701(a)(18) provides that the term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288f).

How do I cite IRS code?

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.

What is tax code 72e?

I.R.C. § 72(q)(1) Imposition Of Penalty — If any taxpayer receives any amount under an annuity contract, the taxpayer’s tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income.

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

How do you cite a tax document?

Cite a tax form the same way you would cite other government documents. Name of agency. (Year). Title of document (Report number).

How do you reference AGLC4?

AGLC4 uses footnotes to reference.

1. Place the footnote numbers after punctuation and at the end of each document page.
2. At the end of each footnote place a full stop.
3. You must include a ‘pinpoint reference’. A ‘pinpoint reference’ indicates the page, paragraph or section where the information is.

How do you reference an act Aglc?

1- 3.1. 6: The essence of citing an act is Short Title with Year + Jurisdiction + section number. AGLC Chapter 3 details with citing legislation. The guidelines presented on these pages are consistent with advice given in AGLC and should be followed carefully.