26 U.S.C. § 7806: Construction of title
(b) Arrangement and classification
“No inference, implication, or presumption of legislative construction shall be drawn…
…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.”
TITLE 26 / Subtitle F / CHAPTER 80 / Subchapter A / § 7806
26 USC 7806: Construction of title
Text contains those laws in effect on May 1, 2016
Title 26-INTERNAL REVENUE CODE
Subtitle F-Procedure and Administration
CHAPTER 80-GENERAL RULES
Subchapter A- Application of Internal Revenue Laws
- 7806. Construction of title
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 917.) (Emphasis added)
REFERENCES IN TEXT
This Act, referred to in subsec. (b), is act Aug. 16, 1954.
https://uscode.house.gov/view.xhtml?req=(title:26 section:7806 edition:prelim) OR (granuleid:USC-prelim-title26 section7806)&f=treesort&edition=prelim&num=0&jumpTo=true
“Application of Internal Revenue Laws”
Where the word “see” is used in the cross reference of 26 U.S. Code § 7410 – Cross References are made only for convenience, and in so doing 28 U.S. Code, § 1395 – Fine, penalty or forfeiture; shall be given no legal effect pursuant to 26 U.S. Code § 7806(a).