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18131Re: [tips_and_tricks] Re: IRS Substitute For Return authority

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    Dec 2, 2010
      I believe what JcP meant to say was that no titles, chapter headings or section headings can be used for legal reference because they are not parts of the law but merely indications of what is in the particular chapter or section (and even then can be misleading).  Even the code section number is not part of the law though it is used for reference. 

      And what some codifier decided to CALL a chapter or section or where he decided to PUT a section within the title has no legal implication whatever.  There are cases (very clearly pointed out in Larken Rose's monumental work on 861) where clearly related sections are placed hundreds of pages apart, apparently only for the purpose of making them difficult to find and to relate to each other.

      Of course Title 26 can be cited because it is prima facie evidence of the law.  However, on rare occasion the wording in the statute is NOT exactly the same as in the code.  That is why the law provides that the Statutes prevail in court when a code title has not been made positive law.

      On Thu, Dec 2, 2010 at 12:11 PM, Jake <jake_28079@...> wrote:

         > Paragraph . . . (b) very plainly says that no parts of title 26 can be used for LEGAL REFERENCE.
      It says no such thing - Legal effect" and "legal reference" do NOT mean the same thing. 

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