{"data":{"id":"us/26-u.s.c.-5847","jurisdiction":"us","citation":"26 U.S.C. § 5847","heading":"Effect on other laws","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"30eb1e5e1fbc0ce800be12da4762a56f4ea6e10fbc095ecd04c0d9cd419f944e","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5846","next":"us/26-u.s.c.-5848"},"notice":"GroundRules: Original legal text. Not legal advice."}