Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7806
Construction of title
# (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: view the official text
Nearby sections (25 sections)
- 7701 · Definitions
- 7702 · Life insurance contract defined
- 7702A · Modified endowment contract defined
- 7702B · Treatment of qualified long-term care insurance
- 7703 · Determination of marital status
- 7704 · Certain publicly traded partnerships treated as corporations
- 7705 · Certified professional employer organizations
- 7801 · Authority of Department of the Treasury
- 7802 · Internal Revenue Service Oversight Board
- 7803 · Commissioner of Internal Revenue; other officials
- 7804 · Other personnel
- 7805 · Rules and regulations
- 7806 · Construction of title
- 7807 · Rules in effect upon enactment of this title
- 7808 · Depositaries for collections
- 7809 · Deposit of collections
- 7810 · Revolving fund for redemption of real property
- 7811 · Taxpayer Assistance Orders
- 7812 · Streamlined critical pay authority for information technology…
- 7851 · Applicability of revenue laws
- 7852 · Other applicable rules
- 7871 · Indian tribal governments treated as States for certain purposes
- 7872 · Treatment of loans with below-market interest rates
- 7873 · Income derived by Indians from exercise of fishing rights
- 7874 · Rules relating to expatriated entities and their foreign parents