APA   Click to copy
Kelley, L., Korotky, K. L., Zink, J., & Zhang, A. (2020). Section 1033 Gain Deferral in the Time of COVID-19. Tax Notes, 169.

Chicago/Turabian   Click to copy
Kelley, Lee, Kandyce L. Korotky, Jeffrey Zink, and Alex Zhang. “Section 1033 Gain Deferral in the Time of COVID-19.” Tax Notes 169 (2020).

MLA   Click to copy
Kelley, Lee, et al. “Section 1033 Gain Deferral in the Time of COVID-19.” Tax Notes, vol. 169, 2020.

@article{lee2020a,
  title = {Section 1033 Gain Deferral in the Time of COVID-19},
  year = {2020},
  journal = {Tax Notes},
  volume = {169},
  author = {Kelley, Lee and Korotky, Kandyce L. and Zink, Jeffrey and Zhang, Alex}
}