2017 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 80 - General Rules
Subchapter A - Application of Internal Revenue Laws
Sec. 7806 - Construction of title

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Citation 26 U.S.C. § 7806 (2017)
Section Name ยง7806. Construction of title
Section Text (a) 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.

(b) 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.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 917.)

Editorial Notes REFERENCES IN TEXT

This Act, referred to in subsec. (b), is act Aug. 16, 1954.

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 80 - GENERAL RULES
Subchapter A - Application of Internal Revenue Laws
Sec. 7806 - Construction of title
Contains section 7806
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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