Chapter 53. Machine Guns, Destructive Devices, and Certain Other Firearms

Subchapter A. Taxes

• Part I. Special (Occupational) Taxes
• Part II. Tax On Transferring Firearms
• Part III. Tax On Making Firearms

Subchapter B. General Provisions and Exemptions

• Part I. General Provisions
• Part II. Exemptions

Subchapter C. Prohibited Acts

• 26 U.S.C. § 5861 Prohibited Acts

Subchapter D. Penalties and Forfeitures

• 26 U.S.C. § 5871 Penalties
• 26 U.S.C. § 5872 Forfeitures