What steps will reproduce the problem?
1. create a txt2tags document with titles using = (non numbered titles)
2. use a Table of Content
3. export txt2tags source to tex

What is the expected output? What do you see instead?

The table of content should list the titles header, but it's only working with numbered titles 
(+)
It seems because of the limitations of LaTeX, you can't use a TOC with non numbered 
titles:
http://web.image.ufl.edu/help/latex/toc.shtml

Maybe it could be possible to find a workaround with txt2tags to allow both styles? 

What version of the product are you using? On what operating system?
txt2tags svn 2.6b on linux

Please provide any additional information below.