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

Dear List Subscriber,

A couple more things about the disappearing cross-reference:

1) First, it appears you can download the entire 2000 Code (which includes
the cross-reference under 61) from the archived page found here:

(It's a pretty huge file, but it's there.)

2) As much as I like accusing the feds of deception, in this case I can't.
They didn't just remove the reference from 61 to 861; they removed ALL the
editorially-supplied cross-references in the whole Code. (I'm not sure

3) Some have asked about the legal significance of the disappearance of the
cross reference. There is none. Such cross-references are not the law
anyway (26 USC § 7806(b)). Why it was not legally binding, it was
nonetheless an interesting "pointer," no doubt put in by people who knew the
history of the sections. (In 1939 there WAS such a cross-reference in the
law itself, at Section 22(g).)

The 861 evidence doesn't rely on that cross-reference, though it does give a
bit more supporting evidence.

Larken Rose
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