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• United States Code
• TITLE 26 - INTERNAL REVENUE CODE
• SUBTITLE E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
• CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

    Subchapter                                                  Sec.(!1)
    A.      Taxes                                                   5801 
    B.      General provisions and exemptions                       5841
    C.      Prohibited acts                                         5861
    D.      Penalties and forfeitures                               5871
                             PRIOR PROVISIONS                         
      A prior chapter 53, act Aug. 16, 1954, ch. 736, 68A Stat. 721,
    was generally revised by Pub. L. 90-618, title II, Sec. 201, Oct.
    22, 1968, 82 Stat. 1227. The analysis reflects changes:
      "Machine Guns, Destructive Devices, and Certain Other Firearms"
    for "Machine Guns and Certain Other Firearms" in the chapter
    heading;
      "General provisions and exemptions" for "General provisions" in
    subchapter B;
      "Prohibited acts" for "Unlawful acts" in subchapter C.
-SECREF-
                   CHAPTER REFERRED TO IN OTHER SECTIONS               
      This chapter is referred to in sections 6808, 7328, 7801 of this
    title; title 49 section 80302.
-FOOTNOTE-
    (!1) Section numbers editorially supplied.