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