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Some people even cite "personal correspondence" the same way as they cite a paper (i. e., by giving it a reference number), so there is no reason not to cite MathOverflow the same way. Here (scroll down to "Citing") is a proposal.
Incidentally, note that there is a small "cite" link on every question and answer. If pressed, it produces a reasonably accurate bibtex entry for citing the page.
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