26 U.S.C. Chapter 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

• § 5801— Imposition of tax
• § 5802— Registration of importers, manufacturers, and dealers
• § 5811— Transfer tax
• § 5812— Transfers
• § 5821— Making tax
• § 5822— Making
• § 5841— Registration of firearms
• § 5842— Identification of firearms
• § 5843— Records and returns
• § 5844— Importation
• § 5845— Definitions
• § 5846— Other laws applicable
• § 5847— Effect on other laws
• § 5848— Restrictive use of information
• § 5849— Citation of chapter
• § 5851— Special (occupational) tax exemption
• § 5852— General transfer and making tax exemption
• § 5853— Transfer and making tax exemption available to certain governmental entities
• § 5854— Exportation of firearms exempt from transfer tax
• § 5861— Prohibited acts
• § 5871— Penalties
• § 5872— Forfeitures