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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 B — General Provisions and Exemptions
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Part II — Exemptions
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Pt. I
General Provisions
Part II — Exemptions
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§5851
Special (occupational) tax exemption
§5852
General transfer and making tax exemption
§5853
Transfer and making tax exemption available to certain governmental entities
§5854
Exportation of firearms exempt from transfer tax
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Pt. I
General Provisions
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