26 USC Ch. 53: Front Matter
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26 USC Ch. 53: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Jump To: Prior Provisions

CHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

Subchapter
Sec.1
A.
Taxes
5801

        

B.
General provisions and exemptions
5841
C.
Prohibited acts
5861
D.
Penalties and forfeitures
5871

        

Prior Provisions

A prior chapter 53, act Aug. 16, 1954, ch. 736, 68A Stat. 721 , was generally revised by Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1227 . The analysis reflects changes:

"Machine Guns, Destructive Devices, and Certain Other Firearms" for "Machine Guns and Certain Other Firearms" in the chapter heading;

"General provisions and exemptions" for "General provisions" in subchapter B;

"Prohibited acts" for "Unlawful acts" in subchapter C.

1 Section numbers editorially supplied.