<!-- TTST:[E]: TTC:[53]: TTSC:[B]: TTT:[c]: TTS:[cbschB]: TTCP:[Subchapter B]: TTCI:[]: TTB:[]: TTA:[]: TTD:[]: -->

INTERNAL REVENUE CODE OF 1986


Index  » Subtitle E  » Chapter 53  » Subchapter B

Subtitle E. Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001-5891)

CHAPTER 53. MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

Subchapter B. General Provisions and Exemptions

Current through February 18, 2024 (Pub. L. 118-39)



The following list shows all sections of subchapter B (General Provisions and Exemptions) of chapter 53 (MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS) of subtitle E (Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001-5891)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.


SectionSection Title
I.R.C. 5841Registration of firearms
I.R.C. 5842Identification of firearms
I.R.C. 5843Records and returns
I.R.C. 5844Importation
I.R.C. 5845Definitions
I.R.C. 5846Other laws applicable
I.R.C. 5847Effect on other laws
I.R.C. 5848Restrictive use of information
I.R.C. 5849Citation of chapter
I.R.C. 5851Special (occupational) tax exemption
I.R.C. 5852General transfer and making tax exemption
I.R.C. 5853Transfer and making tax exemption available to certain governmental entities
I.R.C. 5854Exportation of firearms exempt from transfer tax
 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.