APA (7th ed.) Citation

United States. Internal Revenue Service. General rules and specifications for substitute forms and schedules. Dept. of the Treasury, Internal Revenue Service.

Chicago Style (17th ed.) Citation

United States. Internal Revenue Service. General Rules and Specifications for Substitute Forms and Schedules. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service.

MLA (9th ed.) Citation

United States. Internal Revenue Service. General Rules and Specifications for Substitute Forms and Schedules. Dept. of the Treasury, Internal Revenue Service.

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