TITLE 26, Subtitle F, CHAPTER 80, Subchapter A, § 7806
§ 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.
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(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.
The amplified version:
(b) Arrangement and classification
No inference [In the law of evidence. A truth
or proposition drawn from another which is supposed or admitted to be true. A process of reasoning by which a fact or proposition sought to be established is deduced as a logical consequence from other facts, or a state of facts, already proved or admitted.], implication [as distinguished from actual expression of a thing in words], or presumption [Of fact. An inference affirmative or disaffirmative of the truth or falsehood of any proposition or fact drawn
by a process of probable reasoning in the absence of actual certainty of its truth or falsehood, or until such certainty can be ascertained] 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.
