---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch53/schB/ptI"
level: "part"
label: "Part I"
heading: "General Provisions"
release: "119-102"
url: "https://uscodex.org/usc/26/stE-ch53-schB-ptI"
sections_count: 9
---

# Part I — General Provisions

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 B — General Provisions and Exemptions

## Sections

- [§5841. Registration of firearms](/usc/26/5841.md)
- [§5842. Identification of firearms](/usc/26/5842.md)
- [§5843. Records and returns](/usc/26/5843.md)
- [§5844. Importation](/usc/26/5844.md)
- [§5845. Definitions](/usc/26/5845.md)
- [§5846. Other laws applicable](/usc/26/5846.md)
- [§5847. Effect on other laws](/usc/26/5847.md)
- [§5848. Restrictive use of information](/usc/26/5848.md)
- [§5849. Citation of chapter](/usc/26/5849.md)