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119th Congress

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119th Congress

Title 26 — Internal Revenue Code

Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes

Chapter 53. Machine Guns, Destructive Devices, and Certain Other Firearms

22 sections

Part I — Special (occupational) Taxes

Part II — Tax on Transferring Firearms

Part III — Tax on Making Firearms

Part I — General Provisions

Part II — Exemptions

Subchapter C — Prohibited Acts

Subchapter D — Penalties and Forfeitures