26 USC Subtitle E, CHAPTER 53, Subchapter A: Front Matter
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26 USC Subtitle E, CHAPTER 53, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMSSubchapter A-Taxes

Subchapter A-Taxes

Part
I.
Special (occupational) taxes.
II.
Tax on transferring firearms.
III.
Tax on making firearms.

        

Editorial Notes

Prior Provisions

A prior subchapter A consisted of parts I to IV, prior to the general revision of this chapter by Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1227 .