§5847 — Title 26 Internal Revenue Code | U.S. Code

§5847 Effect on other laws

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS › § 5847

Last updated Apr 6, 2026|Official source

Title 26, §5847

Internal Revenue Code — Source: USLM XML via OLRC

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.

Notes & Related Subsidiaries

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”.