26 USC Subtitle E, CHAPTER 53, Subchapter B, PART II: Front Matter
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26 USC Subtitle E, CHAPTER 53, Subchapter B, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMSSubchapter B-General Provisions and ExemptionsPART II-EXEMPTIONS
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PART II-EXEMPTIONS

Sec.
5851.
Special (occupational) tax exemption.
5852.
General transfer and making exemption.1

        

5853.
Exemption from transfer and making tax available to certain governmental entities and officials.1
5854.
Exportation of firearms exempt from transfer tax.

        

Cross References

Firearms restrictions, denial of relief from disabilities for violations of this chapter, see section 925 of Title 18, Crimes and Criminal Procedure.

1 So in original. Does not conform to section catchline.