Title 26 — Internal Revenue Code
Chapter 80 — General Rules
§ 7806. Construction of title
Statutory text
Cross references
The cross references in this title to other portions of the title, or other provisions of law, where the word “see” is used, are made only for convenience, and shall be given no legal effect.
Arrangement and classification
No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
(Aug. 16, 1954, ch. 736, 68A Stat. 917.) · 68A Stat. 917
Enacted · 26 U.S.C. § 7806
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)
0 of 1 references resolved to an enrolled provision · 1 partial
Editorial Notes
References in Text
This Act, referred to in subsec. (b), is act .
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)