I'm not going to get into this discussion ever again because the last time I suggested just "20" instead of "20(c)" might work, to answer a question about the Chinese treaty, I was accused of being almost as dumb as the guy who said "when you have 15 people, and the 15 within a couple of days is going to be down to close to zero, that’s a pretty good job we’ve done."

I think somewhere IRS has several thousand pages of instructions for software companies, telling them what's acceptable.  I haven't read it.  

But when the form asks for an "Article" I would just enter the article.  I wouldn't cite the paragraph or sentence within that Article.  If they wanted the specific part of the Article, they would ask for it.  Unless, of course, that's not what they mean at all.