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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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Chapter 32. MANUFACTURERS EXCISE TAXES |
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SubChapter D. Recreational Equipment |
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Part III. FIREARMS |
| § 4181. Imposition of tax |
| § 4182. Exemptions |