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Is "IRC" a common enough abbreviation of "Internal Revenue Code" to include? #137

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anseljh opened this issue Nov 7, 2016 · 2 comments
Open

Is "IRC" a common enough abbreviation of "Internal Revenue Code" to include? #137

anseljh opened this issue Nov 7, 2016 · 2 comments

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@anseljh
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anseljh commented Nov 7, 2016

"Internal Revenue Code" is the name of Title 26 of the US Code. It's abbreviated "IRC" sometimes, but I'm not sure how often.

The IRS uses it:
image
https://www.irs.gov/tax-professionals/tax-code-regulations-and-official-guidance
@divergentdave
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It looks like "IRC" is listed in OLRC's popular name tool Just spitballing, but maybe we could add a "popular names" citation pseudo-type, and it could return U.S.C. and Pub. L.-typed citations as appropriate from the table.

@divergentdave
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LII's table of popular names is a bit more approachable https://www.law.cornell.edu/topn/0

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@divergentdave @anseljh