All nouns, pronouns, verbs, verb compounds, adverbs, and adjectives are capitalized. Prepositions and conjunctions of five or more letters are capitalized.
Exception: "That" is always capitalized.
The last word in a heading is capitalized, even if it would be lowercase if it occupied a different position in the heading.
Note that "not" is an adverb and is capitalized.
Where a heading contains hyphenated compound terms, the first letter of each element in the compound is capitalized, except short prepositions, articles, and coordinate conjunctions.
Where a hyphenated compound term consists of a prefix and a term, capitalize both the prefix and the term.
Exception: Terms where the prefix ends with “e” and the following word begins with “e” — e.g., Pre-eminent, Pre-existing, Re-enact, Re-examine BUT Non-Enumerated.
The first letter of the first word is capitalized; the remaining words, aside from proper nouns and adjectives, are lowercase. Proper nouns and adjectives retain their capitalization.
The first word following a caesura (e.g., a colon) is capitalized.
Where a newsletter article is divided over two or more issues, the part number of the article is expressed as an Arabic numeral (e.g., 1, 2).
Caesuras (breaks or interruptions) are indicated with a colon. If a heading contains two caesuras, the second is marked with an em dash.
Italics in headings are NOT applied, even on case names unless to not do so would create a lot of confusion.
Plan to Be Implemented
What Does the Plan Consist Of?
Old Plan That Is Not in Effect
Deferred Profit-Sharing Plan
E-Commerce Transactions Under the Act
Re-establishing a Plan for Which Approval Has Been Lost
The 1994 Rules: A New Regime with Teeth
The 1994 Rules: A New Regime with Teeth — How to Prepare for It
Except as noted below, numbers or letters assigned to headings to indicate paper or chapter parts and subparts are deleted. Where such numbering or lettering is integral to a text's system of cross-referencing, the numbering or lettering is retained or imposed.
In casebooks, the use (or non-use) by casebook authors of head numbering should be respected and maintained, and put into style (described below).
In multi-author casebooks in which contributors use head numbering inconsistently, the lead or contact author should be consulted about whether or not head numbering is desired. The editor should recommend head numbering.
The following style of head numbering is imposed on headings:
<ST> I., II., III., etc.
<H1> A., B., C., etc.
<H2> 1., 2., 3., etc.
<H3> a., b., c., etc.
<H4> i., ii., iii., etc.
Practice (Professional) Titles
<H1> I., II., III., etc.
<H2> A., B., C., etc.
<H3> 1., 2., 3., etc.
<H4> a., b., c., etc.
<H5> i., ii., iii., etc.
In layout, an en space separates the head number from the text of the heading.
Tables of contents are set to align on the decimal and to hang.
Headings in quotations are capitalized according to the rules set out above, but punctuation is not edited.
Titles of works in references are capitalized according to the rules of the reference style being used. In all reference styles, original punctuation of the titles of works is preserved.