---
kind: "section"
citation: "26 U.S.C. § 5847"
title: "26"
title_heading: "Internal Revenue Code"
number: "5847"
heading: "Effect on other laws"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5847"
units:
  - "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"
---

# §5847. Effect on other laws


Nothing in this chapter shall be construed as modifying or affecting the requirements of section 38 of the Arms [Export](/usc/26/5002.md?p=a-15) Control Act ([22 U.S.C. 2778](/usc/22/2778.md)), as amended, with respect to the manufacture, [exportation](/usc/26/5002.md?p=a-15), and importation of arms, ammunition, and implements of war.


## Source credit

(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.)

## Notes

### Editorial Notes

### 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.

### Amendments

2018—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”.