Title 26 — Internal Revenue CodeRelease 119-73

§7806 Construction of title

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws › § 7806

Last updated Apr 6, 2026|Official source

Summary

Treat any "see" cross-reference in this title as only a helpful pointer. It is not part of the law and is not legally binding. Do not read legal meaning into where a section appears or how sections are grouped, or into tables of contents, cross-reference lists, outlines, side notes, or similar materials. This rule also covers side notes and extra tables that were printed before the law became final.

Full Legal Text

Title 26, §7806

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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

Notes & Related Subsidiaries

Editorial Notes

References in Text

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

Reference

Citations & Metadata

Citation

26 U.S.C. § 7806

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73