U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 860L. Definitions and other special rules

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 860L. Definitions and Other Special Rules," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed January 27, 2023, http://www.originalsources.com/Document.aspx?DocID=958J9J95D5LWMJK.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 860L. Definitions and Other Special Rules." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 27 Jan. 2023. http://www.originalsources.com/Document.aspx?DocID=958J9J95D5LWMJK.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 860L. Definitions and Other Special Rules' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 27 January 2023, from http://www.originalsources.com/Document.aspx?DocID=958J9J95D5LWMJK.