# 26 U.S.C. § 7806: Construction of title

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7806>. Cite pinpoints as 26 U.S.C. § 7806(a)(1).

## § 7806(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.

## § 7806(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.

## Leading cases

- [Pen Coal Corp. v. Commissioner, 107 T.C. 249 (1996)](https://www.courtlistener.com/opinion/4695326/pen-coal-corp-v-commissioner/)
- [Liberty University v. Geithner, 671 F.3d 391 (4th Cir. 2011)](https://www.courtlistener.com/opinion/613324/liberty-university-v-timothy-geithner/)
- [Grapevine Imports v. United States, 71 Fed. Cl. 324 (Fed. Cl. 2006)](https://www.courtlistener.com/opinion/6771964/grapevine-imports-ltd-v-united-states/)

## Connections

Cites: none

Cited by: § 7701 Definitions

Derived from: 1939 § 2

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 917