Title 26 — Internal Revenue CodeRelease 119-73
§7806 Construction of Title
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 80— GENERAL RULES › Subchapter A— Application of Internal Revenue Laws › § 7806
Summary
Cross references in the tax code that use the word "see" are only for convenience and carry no legal effect. Nothing about how the code is organized matters legally either: no conclusion about what Congress meant can be drawn from where a section sits, how sections are grouped, or from tables of contents, outlines, sidenotes, or other descriptive material.
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