Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5847 (2024) — Effect on other laws

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.

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Source: official text