APA (7th ed.) Citation

Commerce Clearing House & United States. Internal Revenue Service. IRS letter rulings. Commerce Clearing House.

Chicago Style (17th ed.) Citation

Commerce Clearing House and United States. Internal Revenue Service. IRS Letter Rulings. Chicago, Ill.: Commerce Clearing House.

MLA (9th ed.) Citation

Commerce Clearing House and United States. Internal Revenue Service. IRS Letter Rulings. Commerce Clearing House.

Warning: These citations may not always be 100% accurate.