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Follow these directions for citing a federal bill that has been introduced in the United States Congress but not enacted into law. Include the bill title (if relevant), the abbreviated name of the house (H.R. or S.) and number of the bill, the number of the Congress, and the year of publication.
Public Comment Period During this phase of the rulemaking process, agencies accept public comments via Regulations.gov. Some agencies also accept comments by mail, fax, or email. In a typical case, an agency will allow 60 days for public comment.
Elements for Proposed Rules, Notices, or Comments Give the name of the rule/regulation only if commonly cited that way. Volume of Federal Register. Federal Register abbreviation. page number (if pinpoint citing give the page the rule/notice/comment begins on and the pinpoint page) Date (full date should be used)
When an agency is writing a new regulation, the first version it normally shares with the public is called a notice of proposed rulemaking or NPRM. An NPRM typically suggests possible regulatory language, estimates the potential rules benefits and costs, and invites the public to submit comments on the proposal.
What might be included in a comment? Show support or opposition for a proposal; Share relevant personal experiences; Respond to specific questions that were in the proposal; Identify language in the proposal that might be confusing or unclear; Offer suggestions to clarify or improve language in the proposal;
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Proposed Tax Regulations Basics As per the Bluebook citation quoted below, citations to IRS tax regulations often do not include a reference to the pertinent CFR title (title 26). The CFR title number is replaced with Treas. Reg. or Prop. Treas.
To cite federal laws (also commonly referred to as statutes or acts) in APA Style, include the name of the law, U.S.C. (short for United States Code), the title and section of the code where the law appears, the year, and optionally the URL.

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