---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch53/schB"
level: "subchapter"
label: "Subchapter B"
heading: "General Provisions and Exemptions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch53-schB"
sections_count: 13
---

# Subchapter B — General Provisions and 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

## Contents

- [Part I — General Provisions](/usc/26/stE-ch53-schB-ptI.md)
- [Part II — Exemptions](/usc/26/stE-ch53-schB-ptII.md)