Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
44 lines
1.8 KiB
Markdown
44 lines
1.8 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7806"
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description: "Construction of title"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "80"
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chapter_name: "GENERAL RULES"
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section: "7806"
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citation: "26 U.S.C. § 7806"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7806"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "40fe4e5d3a3015c0c49b2beeef7bddd4cf123b333bf28588eaf52b302f99e253"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "aa39e3e8c651d7087a73f1b3e73e7b990ce9829c910652e52f676a41d0fe5010"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7806 - Construction of title
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## Text
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(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.
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(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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 917.)
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## Notes
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Editorial Notes
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References in TextThis Act, referred to in subsec. (b), is act Aug. 16, 1954.
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