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
1 year ago
Aug 27, 2025
5 years ago
Aug 27, 2021
Browse all versions by date
Notes
Notes
Browse by date
About
Privacy
MCP
…
/
United States Code
/
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
/
Part III — Tax on Making Firearms
‹
Pt. II
Tax on Transferring Firearms
Part III — Tax on Making Firearms
Search Part III full text →
§5821
Making tax
§5822
Making
‹
Pt. II
Tax on Transferring Firearms
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation
Incoming references
×
Open in new tab
✕