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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
Part I. SPECIAL (OCCUPATIONAL) TAXES
§ 5801
- Imposition of tax
§ 5802
- Registration of importers, manufacturers, and dealers
