U.S. Code: Title 26 — INTERNAL REVENUE CODE
Section 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.
(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.
“When words lose their meaning, people lose their freedom.” ― Confucius
Remember that in America we speak three different languages. What you are reading is not slang and is not business or formal English. Legal English is the third language and not teaching it to us or that it even exists, is the simple way to hide the truth.
inference: to reach as a conclusion (i.e. after hearing, reading, or seeing something)
implication: to suggest or hint; by speaking, written or action (i.e. to speak, write or do something)
presumption: to suppose to be true without proof (i.e. to think something)
When you read, hear or see something and conclude an idea, you infer it; When you write, say or do something and conclude an idea, you imply it; and when are thinking something and conclude an idea, your are presuming it.
implication: to suggest or hint; by speaking, written or action (i.e. to speak, write or do something)
presumption: to suppose to be true without proof (i.e. to think something)
When you read, hear or see something and conclude an idea, you infer it; When you write, say or do something and conclude an idea, you imply it; and when are thinking something and conclude an idea, your are presuming it.
Legislative: having the power or performing the function of legislating; specifically: the exercise of the power and function of making rules (such as laws)
Construction: to make or form by combining or arranging parts or elements: build
Construction: to make or form by combining or arranging parts or elements: build
in other words, not used above, it could be rewritten as:
“no one shall conclude by hearing, by saying or by thinking that we made law, simply because we wrote it down somewhere."
“no one shall conclude by hearing, by saying or by thinking that we made law, simply because we wrote it down somewhere."
"EXEMPT PER 26 U.S.C. 7806"
Fact that 26 USCS Sec. 4161(a) is located in part of Code dealing with recreational equipment and sporting goods is of little significance in determining applicability of tax to lures used in commercial fishing since Sec. 7806 provides that nothing is to be inferred from grouping or indexing of any particular section. Nordby Supply Co. v United States (1978, CA9 Wash) 572 F2d 1377, cert den 439 US 861, 58 L Ed 2d 170, 99 S Ct 182.
- 26 USC 4161(a) says that a manufacturer must pay a 10% tax on artificial lures.
- 26 USC 7806(b) says that Title 26 is not the law. In other words, "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..." N.B. "legislative construction" means "law."
- 26 USC 4161(a) says lures must be taxed. Nordby Supply Co. applied 26 USC 7806(b) to invalidate the lure tax.
- The Internal Revenue Code is not the law. It only defines a contract between the IRS and the individual.