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
Cross-references in this title that use the word “see” are included only for convenience and have no legal effect. The placement or grouping of provisions, and related tables and outlines, cannot be used to infer how Congress intended to interpret the law.
(a) Cross references Cross-references in this title to other parts of this title or to other laws, when they use the word “see,” are included only for convenience and have no legal effect. (b) Arrangement and classification No inference, implication, or presumption about legislative meaning may be drawn from where any section, provision, or part of this title is located or how it is grouped. The same is true of any table of contents, table of cross-references, or similar outline, analysis, or descriptive material about this title. The preceding rule also applies to sidenotes and ancillary tables in the various printed versions of this Act before it became law.
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.
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.)
- 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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