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26 U.S.C. § 5847

U.S. CodeFederal
Effect on other laws
About This Law
/us/usc/t26/s5847
Title
26 — Internal Revenue Code
Chapter
STE/CH53
Release
119-84
Release Date
2026-04-17

Section Text

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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.) Editorial Notes Prior ProvisionsA 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. Amendments2018—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”.

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