---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch53/schA/ptII"
level: "part"
label: "Part II"
heading: "Tax on Transferring Firearms"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch53-schA-ptII"
sections_count: 2
---

# Part II — Tax on Transferring Firearms

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms › Subchapter A — Taxes

## Sections

- [§5811. Transfer tax](/usc/26/5811.md)
- [§5812. Transfers](/usc/26/5812.md)