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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 D
Penalties and Forfeitures
Subchapter D. Penalties and Forfeitures
§ 5871
- Penalties
§ 5872
- Forfeitures