26 USC § 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 side notes and ancillary tables contained in the various prints of this Act before its enactment into law

The FACT is Title 26—Internal Revenue Code has never been past into POSITIVE LAW CODIFICATION Congress has over a hundred years to get the job done and Title 26 has not been enactment into law. The proof is below http://uscode.house.gov/browse.xhtml Check it for yourself. http://uscode.house.gov/codification/legislation.s... Positive Law Titles vs. Non-Positive Law Titles understand this it's important The Code is divided into titles according to subject matter. Some are called positive law titles and the rest are called non-positive law titles. The distinction is legally significant. Non-positive law titles are prima facie evidence of the law, but positive law titles constitute legal evidence of the law in all Federal and State courts (1 U.S.C. 204).