FEDERAL · 26 U.S.C. · Chapter 53
Restrictive use of information
Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS·Subch. B·Pt. I
(a)General rule
No information or evidence obtained from an application, registration, or records required to be submitted or retained by a natural person in order to comply with any provision of this chapter or regulations issued thereunder, shall, except as provided in subsection (b) of this section, be used, directly or indirectly, as evidence against that person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application or registration, or the compiling of the records containing the information or evidence.
(b)Furnishing false information
Subsection (a) of this section shall not preclude the use of any such information or evidence in a prosecution or other action under any applicable provision of law with respect
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26 U.S.C. § 5848 (Restrictive use of information) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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401 U.S. 601 (Supreme Court, 1971)
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United States v. Jessie Buchanan
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Kenneth E. Waters v. United States
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Charles Benton Russell v. United States
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406 F.2d 1100 (Fourth Circuit, 1969)
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292 F.2d 89 (Sixth Circuit, 1961)
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Lyne Keith Kilcrease v. United States
457 F.2d 1328 (Eighth Circuit, 1972)
Carlos Zayas Castro and Luis Orlando Alvarez v. United States
296 F.2d 540 (Fifth Circuit, 1961)
United States v. Modina Lim
444 F.3d 910 (Seventh Circuit, 2006)
United States v. Roger Alan Cox
696 F.2d 1294 (Eleventh Circuit, 1983)
Robert Bolivar Depugh v. United States of America, Walter P. Peyson v. United States of America, Troy Haughton v. United States
401 F.2d 346 (Eighth Circuit, 1968)
United States v. Thompson
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United States v. John Keith McCauley
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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 5848, act Aug. 16, 1954, ch. 736, 68A Stat. 727, as amended by acts Sept. 2, 1958, Pub. L. 85–859, title II, §203(f), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, §3, 74 Stat. 149, related to definition of a firearm, machine gun, rifle, shotgun, other weapon, importer, manufacturer, dealer, interstate commerce, transfer and person, prior to the general revision of this chapter by Pub. L. 90–618.
Prior Provisions
A prior section 5848, act Aug. 16, 1954, ch. 736, 68A Stat. 727, as amended by acts Sept. 2, 1958, Pub. L. 85–859, title II, §203(f), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, §3, 74 Stat. 149, related to definition of a firearm, machine gun, rifle, shotgun, other weapon, importer, manufacturer, dealer, interstate commerce, transfer and person, prior to the general revision of this chapter by Pub. L. 90–618.