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26 U.S.C. § 7806 — Construction of title

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 126 words · no verdicts yet

in plain englishAI-generated · not legal advice

"See" cross-references in the tax code are just convenience notes and carry no legal weight. Neither the order the tax code's sections are arranged in, nor any table of contents, changes what the law means. The same is true of the sidenotes in early printings of this law.

(a) Cross references. Whenever this title uses the word "see" to point to another part of the title, or to another law, that's just a convenience for the reader. It has no legal effect and can't be used to argue what the law means. (b) Arrangement of sections. No one can draw any legal conclusion just from where a section sits or how sections are grouped in this title. Tables of contents, cross-reference tables, or similar outlines don't carry legal weight either — and neither do the sidenotes and other extra tables printed in early versions of this Act before it became law.
the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 917.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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