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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5846 Other laws applicable us united_states_code code_section 26 INTERNAL REVENUE CODE 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS 5846 26 U.S.C. § 5846 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5846 data/legal/raw/us/code/title-26/usc26.xml abb1b41790a1cba7dc1e4766a749d7144a3f1ee7de503999b161bc34b4539cde a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 7aeb790186245b470498532cb663f824bfd301d55f579f9988d455fbf36005a1 2026-07-04 official
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26 U.S.C. § 5846 - Other laws applicable

Text

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. 90618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.)

Notes

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. 90618.