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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
part II
TAX ON TRANSFERRING FIREARMS
Part II. TAX ON TRANSFERRING FIREARMS
§ 5811
- Transfer tax
§ 5812
- Transfers