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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
subchapter A
Taxes
Subchapter A. Taxes
PART
I
[§ 5801 - § 5802]
- SPECIAL (OCCUPATIONAL) TAXES
PART
II
[§ 5811 - § 5812]
- TAX ON TRANSFERRING FIREARMS
PART
III
[§ 5821 - § 5822]
- TAX ON MAKING FIREARMS