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Home / Title 26 / Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes / Chapter 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS / Subchapter A Taxes

Public Law 119-73 (01/23/2026)

Subchapter A Taxes

Browse 3 parts and 0 sections in Subchapter A Taxes of Title 26.

Browse parts

Part I Special (occupational) Taxes
Part II TAX on Transferring Firearms
Part III TAX on Making Firearms

Next subchapter Subchapter B General Provisions and Exemptions

Legal citation 26 U.S.C. Subchapter A Taxes

Web citation

US Code, Subchapter A Taxes, Title 26, https://uscode.ecfr.io/title/26/subtitle/e/chapter/53/subchapter/a. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/e/chapter/53/subchapter/a