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26 U.S.C. § 5846

U.S. CodeFederal
Other laws applicable
About This Law
/us/usc/t26/s5846
Title
26 — Internal Revenue Code
Chapter
STE/CH53
Release
119-84
Release Date
2026-04-17

Section Text

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All provisions of law relating to special taxes imposed by chapter 51 and to engraving, issuance, sale, accountability, cancellation, and distribution of stamps for tax payment shall, insofar as not inconsistent with the provisions of this chapter, be applicable with respect to the taxes imposed by sections 5801, 5811, and 5821. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.) Editorial Notes Prior ProvisionsA prior section 5846, act Aug. 16, 1954, ch. 736, 68A Stat. 726, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

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