Title 42’s not enacted
Peter E. Hendrickson 7, “Reply to Appellee's Brief,” Peter E. Hendrickson, Petitioner-appellant, v. United States, Respondent-Appellee, 2007 WL 708286, WestLaw
As has been previously observed (in my initial brief), the House Office of the Law Revision Counsel confirms the observation of the Supreme Court in United States v. LaSalle National Bank cited above, and the attached Joint Committee On Taxation's presentation of the sources of authority for the 1939 and 1954 code sections to the effect that Title 26 (the IRC) is not, in fact, enacted into “positive law”:
“Certain titles of the Code have been enacted into positive law, and pursuant to section 204 of title 1of the Code, the text of those titles is legal evidence of the law contained in those titles. The other titles of the Code are prima facie evidence of the laws contained in those titles. The following titles of the Code have been enacted into positive law: 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 40, 44, 46, and 49.” United States House of Representatives Office of the Law Revision Counsel