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U.S. Code Title 26
Subtitle E
Chapter 53
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