Internal Revenue Code · 26 U.S.C.
§ 7806. Construction of title
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7806
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 2 subsections · 134 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 80 GENERAL RULES
- Subchapter A Application of Internal Revenue Laws
Nearby sections
- § 7802 Internal Revenue Service Oversight Board
- § 7803 Commissioner of Internal Revenue; other officials
- § 7804 Other personnel
- § 7805 Rules and regulations
- § 7806 Construction of title
- § 7807 Rules in effect upon enactment of this title
- § 7808 Depositaries for collections
- § 7809 Deposit of collections
- § 7810 Revolving fund for redemption of real property
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
This Act, referred to in subsec. (b), is act Aug. 16, 1954.