Accounting

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• Formatting:  the layout of a paper
• In-text Citations: briefly citing sources in paragraphs
• Reference List: full citation information at the end of a paper

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Use these links to help design your paper according to APA style:

Use these links to help you cite sources in the body of your paper:

Use these links to help you create a Reference page to list citations to sources used in your paper:

Article from a journal

Journal Title: Journal of Taxation

Title: Proposed Regs Define “Real Property” for Section 1031: IRS Gets It Mostly Right but Insists on Perpetuating Earlier Mistake

Author(s): Louis Weller, Richard Lipton, Jon Christianson, and Matthew Carlson

Volume: 133

Number: 4

Date: October 2020

Reference list citation

Weller, L., Lipton, R., Christianson, J., & Carlson, M. (2020). Proposed regs define “real property” for section 1031: IRS gets its mostly right but insists on perpetuating earlier mistake. Journal of Taxation, 133(4). Retrieved from https://checkpoint-riag-com.ezproxy.mnsu.edu/app/find?begParm=y&appVer=20.09&dbName=JTAX&linkType=docloc&locId=jtax10202001&ods=JTAX&permaId=i8f7a76667819458facdff66250709395&permaType=doc&tagName=STORY&endParm=y.  

In-text citation

(Weller et al., 2020)

Federal Tax Coordinator 2d

Federal Tax Coordinator 2d ¶ I-3050

Reference list citation

Fed. Tax Coordinator 2d ¶ I-3050

In-text citation

Fed. Tax Coordinator 2d ¶ I-3050

Internal Revenue Code

Internal Revenue Code § 1031 Exchange of real property held for productive use OR investment or U.S.C. § 1031

Reference list citation

I.R.C. §1031 OR 26 U.S.C. §1031

In-text citation

I.R.C. §1031 OR 26 U.S.C. §1031

RIA Checkpoint Materials (Cited as a Webpage or Piece of Online Content)

Note: To obtain a permanent document link, click on the appropriate icon for displaying document links.

Example 1

¶ 1503. Like-kind exchanges are limited to exchanges of real estate from RIA Checkpoint, Analysis of the Tax Cuts and Jobs Act (Generally effective: Exchanges completed after Dec. 31, 2017)

Reference list citation

RIA Checkpoint. (n.d.). ¶ 1503 Like-kind exchanges are limited to exchanges of real estate. https://checkpoint-riag-com.ezproxy.mnsu.edu/app/find?begParm=y&appVer=20.09&dbName=NLANA&linkType=docloc&locId=2017-02_1503&ods=ACT172&permaId=id9fedd1bacf2681cc4eb816048ec8746&permaType=doc&tagName=APAR&endParm=y.

In-text citation

(RIA Checkpoint, n.d.)

Example 2

Prop Reg § 1.1031(a)-1. Property held for productive use in trade or business or for investment from RIA Checkpoint, Final, Temporary & Proposed Regulations (Effective: These proposed regulations apply … beginning after December 31, 2017)

Reference list citation

RIA Checkpoint. (n.d.). Prop Reg ¶ 1.1331(a)-1. Property held for productive use in trade or business or for investment. https://checkpoint-riag-com.ezproxy.mnsu.edu/app/find?begParm=y&appVer=20.09&dbName=TREGS&linkType=docloc&locId=26cfr1.1031%28a%29-1_prop&ods=FTREGS&permaId=ib9a2af6c5b0a4337d47ffc59655469ff&permaType=doc&tagName=PROPAMND&endParm=y.

In-text citation

(RIA Checkpoint, n.d.)

Example 3

Starker v. U.S., Cite as 40 AFTR 2d 77-5460 (432 F.Supp. 864), Code Sec (s) 1031, (DC-OR), 05/13/1977 from RIA Checkpoint, American Federal Tax Reports (1977)

Reference list citation

RIA Checkpoint. (n.d.). Starker v. U.S., Cite as 40 AFTR 2d 77-5460 (432 F.Supp. 864), Code Sec(s) 1031, (DC-OR), 05/13/1977. https://checkpoint-riag-com.ezproxy.mnsu.edu/app/find?begParm=y&appVer=20.09&dbName=AFTRS57&linkType=docloc&locId=40aftr2d77-5122_p&ods=AFTRHIST&permaId=ie497bc761bcf11dc834ac7f8ee2eaa77&permaType=doc&persId=31d9715e438f40fb819ab5350ee1b777&tagName=AFTRCAS&endParm=y.

In-text citation

(RIA Checkpoint, n.d.)

Example 4

COMREP ¶10,311.00089 (Like-kind exchanges of real property., , PL 115-97, 12/22/2017) from RIA Checkpoint, Committee Reports

Reference list citation

RIA Checkpoint. (n.d.) COMREP ¶ 10,311.00089 (Like-kind exchanges of real property., , PL 115-97, 12/22/2017). https://checkpoint-riag-com.ezproxy.mnsu.edu/app/find?begParm=y&appVer=20.09&dbName=COMREP&linkType=docloc&locId=10311.00089&ods=COMREP&permaId=ic97a23b89221c97c97e2d033fc5034db&permaType=doc&tagName=CRPAR&endParm=y.

In-text citation

(RIA Checkpoint, n.d.)