Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Internal Revenue Code · 26 U.S.C.

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

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Taxes §§ 5801–5822

    1. Part I SPECIAL (OCCUPATIONAL) TAXES §§ 5801–5802

      1. § 5801 Imposition of tax
      2. § 5802 Registration of importers, manufacturers, and dealers

    2. Part II TAX ON TRANSFERRING FIREARMS §§ 5811–5812

      1. § 5811 Transfer tax
      2. § 5812 Transfers

    3. Part III TAX ON MAKING FIREARMS §§ 5821–5822

      1. § 5821 Making tax
      2. § 5822 Making

  2. Subchapter B General Provisions and Exemptions §§ 5841–5854

    1. Part I GENERAL PROVISIONS §§ 5841–5849

      1. § 5841 Registration of firearms
      2. § 5842 Identification of firearms
      3. § 5843 Records and returns
      4. § 5844 Importation
      5. § 5845 Definitions
      6. § 5846 Other laws applicable
      7. § 5847 Effect on other laws
      8. § 5848 Restrictive use of information
      9. § 5849 Citation of chapter

    2. Part II EXEMPTIONS §§ 5851–5854

      1. § 5851 Special (occupational) tax exemption
      2. § 5852 General transfer and making tax exemption
      3. § 5853 Transfer and making tax exemption available to certain governmental entities
      4. § 5854 Exportation of firearms exempt from transfer tax

  3. Subchapter C Prohibited Acts § 5861

    1. § 5861 Prohibited acts

  4. Subchapter D Penalties and Forfeitures §§ 5871–5872

    1. § 5871 Penalties
    2. § 5872 Forfeitures