---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch53/schB/ptII"
level: "part"
label: "Part II"
heading: "Exemptions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch53-schB-ptII"
sections_count: 4
---

# Part II — Exemptions

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

- [§5851. Special (occupational) tax exemption](/usc/26/5851.md)
- [§5852. General transfer and making tax exemption](/usc/26/5852.md)
- [§5853. Transfer and making tax exemption available to certain governmental entities](/usc/26/5853.md)
- [§5854. Exportation of firearms exempt from transfer tax](/usc/26/5854.md)