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title 26
INTERNAL REVENUE CODE
subtitle E
Alcohol, Tobacco, and Certain Other Excise Taxes
chapter 53
MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Chapter 53. MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
SUBCHAPTER
A
[§ 5801 - § 5822]
- Taxes
SUBCHAPTER
B
[§ 5841 - § 5854]
- General Provisions and Exemptions
SUBCHAPTER
C
[§ 5861 - § 5861]
- Prohibited Acts
SUBCHAPTER
D
[§ 5871 - § 5872]
- Penalties and Forfeitures