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United States Code
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Title 26 — Internal Revenue Code
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Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes
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Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms
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Subchapter A — Taxes
Subch. B
General Provisions and Exemptions
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Subchapter A — Taxes
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Pt. I
Special (occupational) Taxes
§§5801 to 5802
Pt. II
Tax on Transferring Firearms
§§5811 to 5812
Pt. III
Tax on Making Firearms
§§5821 to 5822
Subch. B
General Provisions and Exemptions
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