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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
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Part I — Special (occupational) Taxes
Pt. II
Tax on Transferring Firearms
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Part I — Special (occupational) Taxes
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§5801
Imposition of tax
§5802
Registration of importers, manufacturers, and dealers
Pt. II
Tax on Transferring Firearms
›
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