US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Browse by date
View an earlier version
Go
Latest
Jul 12, 2026
1 year ago
Aug 24, 2025
5 years ago
Aug 24, 2021
Browse all versions by date
Notes
Notes
Browse by date
About
Privacy
MCP
…
/
United States Code
/
Title 26 — Internal Revenue Code
/
Subtitle D — Miscellaneous Excise Taxes
/
Chapter 32 — Manufacturers Excise Taxes
/
Subchapter D — Recreational Equipment
/
Part III — Firearms
‹
Pt. II
Repealed
Part III — Firearms
Search Part III full text →
§4181
Imposition of tax
§4182
Exemptions
‹
Pt. II
Repealed
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation
Open in new tab
✕