---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schD/ptIII"
level: "part"
label: "Part III"
heading: "Firearms"
release: "119-102"
url: "https://uscodex.org/usc/26/stD-ch32-schD-ptIII"
sections_count: 2
---

# Part III — Firearms

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 32 — Manufacturers Excise Taxes › Subchapter D — Recreational Equipment

## Sections

- [§4181. Imposition of tax](/usc/26/4181.md)
- [§4182. Exemptions](/usc/26/4182.md)