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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 B
General Provisions and Exemptions
part II
EXEMPTIONS
Part II. EXEMPTIONS
§ 5851
- Special (occupational) tax exemption
§ 5852
- General transfer and making tax exemption
§ 5853
- Transfer and making tax exemption available to certain governmental entities
§ 5854
- Exportation of firearms exempt from transfer tax
