Internal Revenue Code · 26 U.S.C.
§ 5847. Effect on other laws
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5847
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 22, 1968 by Pub. L. 90–618
- Last amended
- March 23, 2018 by Pub. L. 115–141
- Amendments
- 1 dated changes in the source credit
- Length
- 68 words · about 1 min to read
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.
(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.)
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 115–141
- Added by Pub. L. 90–618
Where it sits in the 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
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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”.