
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7806]

 
                     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


(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.)

                       References in Text

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