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The Disappearing Cross-Reference

(originally launched into cyberspace on 02/23/2003)

Dear List Subscriber,

Enough people have asked "where did the cross reference from 61 to 861 go?"
that I might as well send this to the whole list. If you go to Congress'
web site ( ) and look up 26 USC § 61, you will NOT
find the cross-reference to 861 anymore. See my message below about this.


Larken Rose
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All the editorially-supplied cross-references (including the one from 61 to
861) were REMOVED in 2001 from the Government Printing Office version of the
Code (though they still appear in the USCA and USCS printings of the Code).
Here is a web site with an old enough version that the cross-reference still

(Go to the bottom and click on the "cross references" link.)

In addition, here are scans of the cross-reference from 61 to 861 in the
USC, USCA and USCS printings of the Code prior to 2001:

I hope that helps.