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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 B
General Provisions and Exemptions
part II
EXEMPTIONS
§ 5851
Special (occupational) tax exemption
View all text of Part II [§ 5851 - § 5854]
U.S. Code
Notes
§ 5851.
Special (occupational) tax exemption
(a)
Business with United States
(b)
Application
(Added
Pub. L. 90–618, title II, § 201
,
Oct. 22, 1968
,
82 Stat. 1233
; amended
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
,
Oct. 4, 1976
,
90 Stat. 1834
.)