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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 |
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Part III. TAX ON MAKING FIREARMS |
| § 5821. Making tax |
| § 5822. Making |
Prior Provisions
A prior part III consisted of section 5821, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201,
A prior part IV consisted of section 5831, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201,