Title 26, Internal Revenue CodeRelease 119-102
§5847 Effect on Other Laws
Title 26 › 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 › § 5847
Summary
Does not change Arms Export Control Act rules on making, exporting, importing arms, ammunition, implements of war.
Full Legal Text
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.
Legislative History
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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5847
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102