US Code
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Title 26
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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 B General Provisions and Exemptions
/ Part II EXEMPTIONS
Public Law 119-83 (04/13/2026)
Part II Exemptions
Browse 0 units and 4 sections in Part II Exemptions of Title 26.
Sections in Part II
§ 5851
Special (occupational) tax exemption
§ 5852
General transfer and making tax exemption
§ 5853
Transfer and making tax exemption available to certain governmental entities
§ 5854
Exportation of firearms exempt from transfer tax
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Part I GENERAL PROVISIONS