FEDERAL · 26 U.S.C. · Chapter 53

Other laws applicable

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS·Subch. B·Pt. I
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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26 U.S.C. § 5846 (Other laws applicable) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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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.