Title 26, Internal Revenue CodeRelease 119-110
§7806 Construction of Title
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 80 — GENERAL RULES › Subchapter A — Application of Internal Revenue Laws › § 7806
Summary
References that use the word "see" to point to other parts are only for help and have no legal force. You cannot use where something is placed—like in a table of contents, a grouping, side notes, outlines, or extra tables that were in drafts or printed copies before the law became official—to decide what the law means.
Full Legal Text
Title 26, §7806
Internal Revenue Code, Source: USLM XML via OLRC
(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.
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
Sep 22, 2026
Release point: 119-110