FEDERAL · 26 U.S.C. · Chapter Subchapter B—General Provisions and Exemptions

Other laws applicable

26 U.S.C. § 5846
Title26Internal Revenue Code
ChapterSubchapter B—General Provisions and Exemptions
PartI

This text of 26 U.S.C. § 5846 (Other laws applicable) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 5846.

Text

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.

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Source Credit

History

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

Editorial Notes

Editorial Notes

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.

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Bluebook (online)
26 U.S.C. § 5846, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5846.