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Grammar: Capital Letters - Upper Case or Lower Case?

1 Copyright 1978-2003 Robert B. Parkinson All Rights Nouns and Common of Ad Hoc Documents ..9 Nicknames ..9 All Capitals in Titles and and Short 1978-2003 Robert B. Parkinson All Rights If in doubt use Lower case unless it looks absurd. The Economist Style GuideINTRODUCTIONWe often overuse capitals sometimes out of fear of offending important people,sometimes to show that a certain word is important to us.

enshrined does not capitalize them. Here are some examples from The Income Tax Act: The Income Tax Act 6(8) . . . and a particular amount is paid to the taxpayer in a particular taxation year as a rebate under the Excise Tax Act in respect of any goods and services tax included in the amount of the expense, or the capital cost of the property . . .

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  Expenses, Capitalize

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