I.R.C. § 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.
I.R.C. § 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
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)
This Act, referred to in subsec. (b), is act Aug. 16, 1954.