Rule B.1: Federal Statutes and Session Laws

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B.1(a): United States Code

TLR uses the United States Code (“U.S.C.”) and does not use the United States Code Annotated (“U.S.C.A.”). The U.S.C. is published every six years, the most recent of which is 2018. This is the version that will be used by Volume 96.

Note: TLR prefers to use I.R.C. for citations to the Internal Revenue Code, not 26 U.S.C.

B.1(b): Session Laws

TLR conforms to Bluebook Rule 12.2.2 and 12.7 regarding session laws. Session laws comprise pieces of chronological compilation of a set of laws passed by a legislative body within each legislative session. For a listing of session laws and acts that are known by a popular name, see Table of a Popular Names , CORNELL L. SCHOOL, (last visited July 1, 2021).

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