<!-- TTST:[F]: TTC:[80]: TTSC:[A]: TTT:[c]: TTS:[7806]: TTCP:[Construction of title]: TTCI:[I.R.C. 7806]: TTB:[1d.php?v=sc&s=7805]: TTA:[1d.php?v=sc&s=7807]: TTD:[2048]: -->

INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 80  » Subchapter A  » I.R.C. 7806

I.R.C. 7806
Construction of title

Current through February 18, 2024 (Pub. L. 118-39)


§ 7805 « Browse » § 7807

Show related Regulations

I.R.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.

(Aug. 16, 1954, ch. 736, 68A Stat. 917.)


Section Information

Editorial Notes

References in Text

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


Regulations for I.R.C. 7806 (Return to Top)

There are no related Treasury Regulations for this Code section. To browse a full list of Treasury Regulations within TouchTax, view the "All Regulation Sections" option. 


The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.