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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 II
26 USC Part II
TAX ON TRANSFERRING FIREARMS
October 30, 2020
§
5811
Transfer tax
§
5812
Transfers
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