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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 5847: Effect on other laws

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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