Time: Fri Nov 14 06:30:54 1997
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Date: Fri, 14 Nov 1997 06:11:12 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: IRC 7806 (fwd)

>Internal Revenue Code (Title 26, United States Code) is not law.
>                           26 USC 7806
>                            COMMENTS
>     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..."  "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.
>     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.
>                          CITATION
>     1. Location or grouping of section
>          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.
>     Section 4161.  Imposition of tax.
>          (a) Rods, creels, etc.  There is hereby imposed 
>upon the sale of fishing rods, creels, reels, and artificial 
>lures, baits, and flies (including parts or accessories of 
>such articles sold on or in connection therewith, or with 
>the sale thereof) by the manufacturer, producer, or importer 
>a tax equivalent to 10 percent of the price for which so 

Paul Andrew Mitchell, Sui Juris      : Counselor at Law, federal witness 01
B.A.: Political Science, UCLA;   M.S.: Public Administration, U.C.Irvine 02
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_____________________________________: Law is authority in written words 09
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not leave, until our mission is accomplished and justice reigns eternal. 11
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