26 USC Ch. 53: Front Matter
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26 USC Ch. 53: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Jump To: MiscellaneousPrior Provisions

CHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

Subchapter
Sec.1
A.
Taxes
5801

        

B.
General provisions and exemptions
5841
C.
Prohibited acts
5861
D.
Penalties and forfeitures
5871

        


Editorial Notes

Prior Provisions

A prior chapter 53, act Aug. 16, 1954, ch. 736, 68A Stat. 721 , was generally revised by Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1227 . The analysis reflects changes:

"Machine Guns, Destructive Devices, and Certain Other Firearms" for "Machine Guns and Certain Other Firearms" in the chapter heading;

"General provisions and exemptions" for "General provisions" in subchapter B;

"Prohibited acts" for "Unlawful acts" in subchapter C.

1 Section numbers editorially supplied.