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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 A - Taxes
26 USC Part I
26 USC Part I
SPECIAL (OCCUPATIONAL) TAXES
October 30, 2020
§
5801
Imposition of tax
§
5802
Registration of importers, manufacturers, and dealers
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