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  1. U.S. Code Title 26
  2. Subtitle E
  3. Chapter 53
  4. Subchapter A
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Subchapter A: Taxes

Part I: SPECIAL (OCCUPATIONAL) TAXES

  • Section 5801: Imposition of tax
  • Section 5802: Registration of importers, manufacturers, and dealers

Part II: TAX ON TRANSFERRING FIREARMS

  • Section 5811: Transfer tax
  • Section 5812: Transfers

Part III: TAX ON MAKING FIREARMS

  • Section 5821: Making tax
  • Section 5822: Making
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