
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5847]

 
                     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. 5847. Effect on other laws

    Nothing in this chapter shall be construed as modifying or affecting 
the requirements of section 414 of the Mutual Security Act of 1954, as 
amended, with respect to the manufacture, exportation, and importation 
of arms, ammunition, and implements of war.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 
1232.)

                       References in Text

    Section 414 of the Mutual Security Act of 1954, as amended, referred 
to in text, was classified to section 1934 of Title 22, Foreign 
Relations and Intercourse, and was repealed by section 212(b)(1) of Pub. 
L. 94-329, title II, 90 Stat. 745. Section 212(b)(1) of Pub. L. 94-329, 
also provided that any reference to section 414 of the Mutual Security 
Act of 1954 shall be deemed to be a reference to section 38 of the Arms 
Export Control Act. Section 38 of the Arms Export Control Act is 
classified to section 2778 of Title 22.


                            Prior Provisions

    A 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.
