Suggested format
“Page title.” American Tax & Annuity, source-update date shown on page, page URL, accessed [date].
Cite the underlying authority when possible
Our guides identify the IRS publication or instruction used. For legal, academic, or filing work, review and cite the underlying authority directly. Our summary is educational secondary material.
Quotations and context
Short quotations should retain their surrounding qualification and source-edition date. Do not present a general explanation as a conclusion about a person, contract, transaction, or tax year.