26 U.S.C. § 5846
Other laws applicable
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.
Notes of Decisions
Cited in 6
cases, 1958–2017 · leading case: United States v. Sheehan, 838 F.3d 109 (2d Cir. 2016).
United States v. Sheehan, 838 F.3d 109 (2d Cir. 2016). “§ 921 (a)(4), see 26 U.S.C § 5846(f)) criminalizes mere possession of an unregistered destructive device, absent some requirement of subjective intent,, a person could be convicted under federal law of the unauthorized possession of a destructive device simply because she…”
United States v. John Kennedy, 683 F. App'x 409 (6th Cir. 2017). “is murder, voluntary manslaughter, kidnapping, aggravated assault, a forcible sex offense, robbery, arson, extortion, or the use or unlawful possession of a firearm described in 26 U.S.C. § 5846 (a) or explosive material as defined in 18 U.”
United States v. Frank Fredman, 833 F.2d 837 (9th Cir. 1987). “The statute, 26 U.S.C. § 5846 (f)(3), is admittedly ambiguous in defining the intent element.”
Harry T. Von Eichelberger & Haig Mihram Terzian v. United States, 252 F.2d 184 (9th Cir. 1958). “It is argued that because 26 U.S.C.A. § 5846 makes applicable all other provisions of the interna] revenue laws insofar as they are not inconsistent, it incorporates those provisions to such a degree *186 that the statute is not sufficiently definite to satisfy procedural due…”
Bennie Lee Dugan v. United States, 341 F.2d 85 (7th Cir. 1965). “If any of these applicable provisions has not been complied with, any person in possession of such a firearm must register it pursuant to § 5841. However registration under § 5841 does not merely constitute a compliance with that act, but may subject the person to prosecution…”
United States v. Gustavo Venta, 279 F. App'x 894 (11th Cir. 2008). “First, he argues that the district court abused its discretion in finding that the § 922(g) offense for which he was convicted constituted a Grade A violation, rather than a Grade B violation, because the offense did not involve controlled substances, a firearm of the type…”
— 26 U.S.C. § 5846(f) — 1 case
United States v. Sheehan, 838 F.3d 109 (2d Cir. 2016). “§ 921 (a)(4), see 26 U.S.C § 5846(f)) criminalizes mere possession of an unregistered destructive device, absent some requirement of subjective intent,, a person could be convicted under federal law of the unauthorized possession of a destructive device simply because she…”
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