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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 B - GENERAL PROVISIONS AND EXEMPTIONS
• PART I - GENERAL PROVISIONS

      Importers, manufacturers, and dealers shall keep such records of,
    and render such returns in relation to, the importation,
    manufacture, making, receipt, and sale, or other disposition, of
    firearms as the Secretary may by regulations prescribe.