A typical United States Code citation might appear as which example?

A typical United States Code citation might appear as which example?

• A. 18 U.S.C. 1029
• B. 42 U.S.C. 1983
• C. 26 U.S.C. 6652(a)(1)(B)
• D. 15 U.S.C. 45

Answer: (C)

Citations in the United States Code are built by identifying the title number, then the U.S.C. abbreviation, followed by the exact section and often subdivided parts. The title tells you the broad subject area, and the section (with any parentheses) points you to the precise rule or provision. In the example provided, 26 U.S.C. 6652(a)(1)(B) shows this structure clearly: title 26 is the Internal Revenue Code, the section 6652 is the specific rule, and the subsections (a)(1)(B) drill down to a particular part of that rule. This level of detail—including the nested subsections—reflects how statutes are frequently cited when a lawyer or court reporter needs to reference a precise provision rather than a general topic. The other formats still look like U.S. Code citations, but they don’t demonstrate that same depth of subdivision. For instance, 18 U.S.C. 1029, 42 U.S.C. 1983, and 15 U.S.C. 45 are valid citations, but they show only a single section without the layered subparts that often accompany precise statutory references. That richer subdivision in the tax code example is what makes it the most representative of a typical citation.

Citations in the United States Code are built by identifying the title number, then the U.S.C. abbreviation, followed by the exact section and often subdivided parts. The title tells you the broad subject area, and the section (with any parentheses) points you to the precise rule or provision. In the example provided, 26 U.S.C. 6652(a)(1)(B) shows this structure clearly: title 26 is the Internal Revenue Code, the section 6652 is the specific rule, and the subsections (a)(1)(B) drill down to a particular part of that rule. This level of detail—including the nested subsections—reflects how statutes are frequently cited when a lawyer or court reporter needs to reference a precise provision rather than a general topic.

The other formats still look like U.S. Code citations, but they don’t demonstrate that same depth of subdivision. For instance, 18 U.S.C. 1029, 42 U.S.C. 1983, and 15 U.S.C. 45 are valid citations, but they show only a single section without the layered subparts that often accompany precise statutory references. That richer subdivision in the tax code example is what makes it the most representative of a typical citation.