Updated September 2013
Articles should be submitted in Times New Roman, 12pt. font, Single Spaced and Justified. Endnotes should be used instead of Footnotes.
A. Styles (aka Formatting)
To keep the CTL looking like a professional journal, there needs to be a consistency to the formatting of the articles from edition to edition. The following is the “Style Guide” for the various headings:
Title Case, Bold, Centered
This Is an Example of a Title
If the article is a Washington Paper submission, there should be an Endnote reference at the end of the title providing the following information:
This proposal was principally prepared by Example Author and Example Author, members of the California Lawyers Association [or Los Angeles County] Taxation Section as part of the annual Washington, D.C. delegation co-sponsored by the California Lawyers Association and the Los Angeles County Bar Association Taxation sections. The comments contained in this paper are the individual views of the authors who prepared them, and do not represent the position of the California Lawyers Association or the Los Angeles County Bar Association. Although the participants on the project might have clients affected by the rules applicable to the subject matter of this paper and have advised such clients on applicable law, no such participant has been specifically engaged by a client to participate on this project.
Title Case and Centered
By Example Author
Always begins with “By”. If there are multiple authors, use “&” between names.
By Example Author & Example Author
At the end of the author’s name — or authors’ names if both the authors are from the same firm — should be an Endnote. The Endnote should provide the contact information, which should include: author(s) name, firm, telephone # and email address. If the authors are from different firms, then there should be an Endnote for each individual author. This Endnote is also an appropriate place for author “thank yous”.
I. FIRST LEVEL HEADING
Bold Roman number, period, tab, first level heading title in all Capitals, Bold & Italic, line space above and below. Text below is indented by one tab.
A. Second Level Heading
Bold Capital letter, period, tab, second level heading title in Title Case, Bold, line space above, no line space below. Text below is indented by one tab.
1. Third Level Heading
Bold Numeral, period, tab, third level heading title in Title Case, Bold & Italic, line space above, no line space below. Text below is indented by one tab.
i. Fourth Level Heading
Lower case Roman numeral, period, tab, fourth level heading title in Title Case, Italic, Underlined, line space above, no line space below. Text below is indented by one tab.
a. Fifth level heading
Lower case letter, period, tab, fifth level heading title in Sentence Case, Underlined, line space above, no line space below. Text below is indented by one tab.
(i) Sixth level heading
Lower case Roman numeral in parens, tab, sixth level heading title in Sentence Case, Italic, line space above, no line space below. Text below is indented by one tab.
Seventh level heading . . . you’re on your own!
The printers put in the heading for the “ENDNOTES”. In addition, the printers will put spaces between each endnote, but submit the article without any additional spaces.
Consistency in a publication gives it the appearance of stability and reliability regardless of the changes in Editors. Thus, the following is a list of items that should be consistent throughout each article, each edition, and each journal:
- Numbers 1-10 should be spelled out. All other numbers should be in numerical format.
- Do not use symbols (e.g., “§,” “%”) or abbreviations (e.g., “Treas. Reg.,” “Rev. Proc.”) in text. Standard appreviations and citation format should be used for endnotes. Acronyms (e.g., “IRS,” “IRC”) are acceptable.
- Do not use conjunctions, which are generally appropriate only in informal writings.
- Case names, both in the text and in the endnotes should be Italic not Underlined.
- Signals (e.g., See, Id., Cf.) in the endnotes should be in Italic not Underlined.
- Words or terms emphasized in the text should be Italic not Underlined. For real emphasis, use Italic/Bold.
- For space-saving purposes the following should be used:
CHANGE THIS TO THIS Internal Revenue Code IRC (unless first word in sentence) or Code except for first reference I.R.C. IRC Internal Revenue Service IRS (unless first word in sentence) or Service except for first reference — [hyphen hyphen] — (this typographical symbol is called an “Em dash” — because it is the width of an “M” — and can be found in the “Symbols” menu) Citations Abbreviate citations in endnotes per standard citation rules
C. Spell Check
Authors are encouraged to use their computer’s spelling and grammar-check functions.