U.S.C.

U.S.C.

This is the abbreviation for United States Code. Any reference to, for example, 26 U.S.C. §1273,means Title 26 of the United States Code and section 1273 of that Title.This format is considered the official citation.There are several publishers of the United States Code.An alternate citation might be seen as 26 U.S.C.S. §1273 (United States Code Service, published by Lawyers Cooperative Service and containing cross references to legal aids from the same publisher,including LexisNexis) or 26 U.S.C.A. §1273 (United States Code Annotated, published by West Publishing Company and containing cross references to legal aids from the same publisher, including Westlaw.) To find the complete text of United States Code Sections, visit the Web site of the U.S. Government Printing Office, www.gpoaccess.gov/uscode/index.html. See also section (federal code) for an alternate, but still official, Web site for research.