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republic-os/legal/us/code/title-26/chapter-53/section-5847.md
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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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---
type: "LegalText"
title: "26 U.S.C. § 5847"
description: "Effect on other laws"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "53"
chapter_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
section: "5847"
citation: "26 U.S.C. § 5847"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s5847"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "e1ac9f0461b51a58ed4d1fc8e1d0a6af0c9b6a92021db639f9db681d0758a25a"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "227ee04fa6caf3c1d0c4786bd550a0fd2ba3d21137252d4f119d6e45ee76bacd"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 5847 - Effect on other laws
## Text
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. 90618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232; amended Pub. L. 115141, div. U, title IV, § 401(a)(252), Mar. 23, 2018, 132 Stat. 1196.)
## Notes
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. 90618.
Amendments2018—Pub. L. 115141 substituted “section 38 of the Arms Export Control Act (22 U.S.C. 2778)” for “section 414 of the Mutual Security Act of 1954”.