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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 E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 53. MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS |
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SubChapter A. Taxes |
| Part I. SPECIAL (OCCUPATIONAL) TAXES |
| Part II. TAX ON TRANSFERRING FIREARMS |
| Part III. TAX ON MAKING FIREARMS |
Miscellaneous
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,