26 U.S.C. § 7806
Section 7806 · Construction of title
Amended 1 time on record
Applied in 25 court decisions — leading case United States v. Bisceglia (1975)
Most recently applied in Robert Szczyporski v. (May 2022)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
This Act, referred to in subsec. (b), is act Aug. 16, 1954.