blue book citations

ARTICLE
Patricia J. Williams, Alchemal Notes: Reconstructed Ideals from Deconstructed Rights, 22 Harv. C.R.-C.L.L. Rev. 401, 407 (1987).

CONSTITUTION
U.S. Const. art. I, ss 9, cl. 2.
U.S. Const. amend. XIV, ss 2.

GENERAL COUNSEL MEMORANDA
Gen. Couns. Mem. 39,417 (Sept. 30, 1985).  [or G.C.M.]

LATIN DICTIONARY
Id: Previous cite
Infra: Below
Supra: Above

PRIVATE LETTER RULINGS
Priv. Ltr. Rul. 86-01-012 (Sept. 30, 1985).  [or P.L.R.]

REGULATIONS
47 C.F.R. ss 73.609 (1994)

REVENUE PROCEDURES
Rev. Proc. 85-47, 1985-37 I.R.B. 10

REVENUE RULINGS
Rev. Rul. 83-137, 1983-2 C.B. 41

TAX COURT
Benson v. Commissioner, 80 T.C. 789 (1983)

TECHNICAL ADVICE MEMORANDA
Tech. Adv. Mem. 85-04-005 (Sept. 28, 1984).

U.S. CODE
26 U.S.C. 61 (1994) or
I.R.C. ss 61 (1994)

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