
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5846]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
    CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
                                FIREARMS
 
             Subchapter B--General Provisions and Exemptions
 
                       PART I--GENERAL PROVISIONS
 
Sec. 5846. Other laws applicable

    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, Sec. 201, Oct. 22, 1968, 82 Stat. 
1232.)


                            Prior Provisions

    A 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.
