---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch53"
level: "chapter"
label: "Chapter 53"
heading: "Machine Guns, Destructive Devices, and Certain Other Firearms"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch53"
sections_count: 22
---

# Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes

## Contents

- [Subchapter A — Taxes](/usc/26/stE-ch53-schA.md)
- [Subchapter B — General Provisions and Exemptions](/usc/26/stE-ch53-schB.md)
- [Subchapter C — Prohibited Acts](/usc/26/stE-ch53-schC.md)
- [Subchapter D — Penalties and Forfeitures](/usc/26/stE-ch53-schD.md)