Internal Revenue Code · 26 U.S.C.
§ 5849. Citation of chapter
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. § 5849
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
- Length
- 47 words · about 1 min to read
This chapter may be cited as the “National Firearms Act” and any reference in any other provision of law to the “National Firearms Act” shall be held to refer to the provisions of this chapter.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.)
Amendment history
From the source credit and the official notes, newest first.
- 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 5849, Pub. L. 85–859, title II, § 203(g)(1), Sept. 2, 1958, 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
Statutory Notes and Related Subsidiaries
Short Title
Pub. L. 90–618, title II, § 202, Oct. 22, 1968, 82 Stat. 1235, provided that: “The amendments made by section 201 of this title [enacting this chapter] shall be cited as the ‘National Firearms Act Amendments of 1968’.”