CONSTRUCTION OF TITLE 26 INTERNAL REVENUE CODE

26 U.S.C. Section 7806. CONSTRUCTION OF TITLE

(a) Cross references

The cross references in this title to other prtions of the title, or other provisions of law, where the word "see" is used.
are made only for convenience, and shall not be given any 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 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)

REFERENCES IN TEXT

This Act, referred to subsection (b), is act Aug. 16, 1954.

After looking 26 U.S.C. section 7806 over, it appears that nothing
in Title 26 of the Internal Revenue code has any Legal Effect