2020 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms
Subchapter B - General Provisions and Exemptions
Part I - General Provisions
Sec. 5847 - Effect on other laws

Download PDF
Citation 26 U.S.C. § 5847 (2020)
Section Name §5847. Effect on other laws
Section Text

Nothing in this chapter shall be construed as modifying or affecting the requirements of section 38 of the Arms Export Control Act (22 U.S.C. 2778), as amended, with respect to the manufacture, exportation, and importation of arms, ammunition, and implements of war.

Source Credit

(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1232; amended Pub. L. 115–141, div. U, title IV, §401(a)(252), Mar. 23, 2018, 132 Stat. 1196.)

Editorial Notes PRIOR PROVISIONS

A prior section 5847, act Aug. 16, 1954, ch. 736, 68A Stat. 726, related to regulations which the Secretary or his delegate may prescribe, prior to the general revision of this chapter by Pub. L. 90–618.

AMENDMENTS

2018—Pub. L. 115–141 substituted "section 38 of the Arms Export Control Act (22 U.S.C. 2778)" for "section 414 of the Mutual Security Act of 1954".

Publication Title United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
Sec. 5847 - Effect on other laws
Contains section 5847
Date 2020
Laws In Effect As Of Date January 13, 2021
Positive Law No
Disposition standard
Statutes at Large References 82 Stat. 1232
132 Stat. 1196
Public Law References Public Law 90-618, Public Law 115-141
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.