§7806 — Construction of title
7 cases·2 followed·1 criticized·4 cited—29% support
Statute Text — 26 U.S.C. §7806
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.
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.
7 Citing Cases
We hold without further comment that section 7806 does not exempt petitioner from Federal income tax.
We find this to be a patently incorrect interpretation of section 7806 which garners no legal or logical support.
n 6330 ofa Cross-Reference to Section 6404(h)(2)(B) or 6512(b) Petitioner also claims that the inferences we drew in Greene-Thapedi from the absence in section 6330 ofa cross-reference to section 6404(h)(2)(B) or 6512(b) "trespasses the provision at § 7806". Section 7806(a) provides: "The cross references in this title to other portions ofthe title, or other provisions of law, where the word 'see' is used, are made only for convenience, and shall be given no legal effect." Nothing in section 780
24 " expenses .31 The 1934 Act did not contain a, provision similar, to current section 7806 (b) --which provides ''that "No inference, implication, or„ presumption .