Alcohol and Tobacco Tax and Trade Bureau

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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 A--Taxes

PART I--SPECIAL (OCCUPATIONAL) TAXES

Sec. 5801. Imposition of tax

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Sec. 5802. Registration of importers, manufacturers, and dealers

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PART II--TAX ON TRANSFERRING FIREARMS

Sec. 5811. Transfer tax

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Sec. 5812. Transfers

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PART III--TAX ON MAKING FIREARMS

Sec. 5821. Making tax

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Sec. 5822. Making

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Subchapter B--General Provisions and Exemptions

PART I--GENERAL PROVISIONS

Sec. 5841. Registration of firearms

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Sec. 5842. Identification of firearms

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Sec. 5843. Records and returns

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Sec. 5844. Importation

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Sec. 5845. Definitions

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Sec. 5846. Other laws applicable

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Sec. 5847. Effect on other laws

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Sec. 5848. Restrictive use of information

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Sec. 5849. Citation of chapter

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PART II--EXEMPTIONS

Sec. 5851. Special (occupational) tax exemption

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Sec. 5852. General transfer and making tax exemption

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Sec. 5853. Transfer and making tax exemption available to certain governmental entities

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Sec. 5854. Exportation of firearms exempt from transfer tax

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Subchapter C--Prohibited Acts

Sec. 5861. Prohibited acts

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Subchapter D--Penalties and Forfeitures

Sec. 5871. Penalties

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Sec. 5872. Forfeitures

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CHAPTER 54--GREENMAIL

Sec. 5881. Greenmail

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CHAPTER 55--STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

Sec. 5891. Structured settlement factoring transactions

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Page last reviewed: April 21, 2016
Page last updated: April 21, 2016
Maintained by: Regulations and Rulings Division

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