26 USC Subtitle E, CHAPTER 53, Subchapter B, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMSSubchapter B-General Provisions and ExemptionsPART II-EXEMPTIONS

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PART II-EXEMPTIONS

Sec.

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.

Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(253), (254), Mar. 23, 2018, 132 Stat. 1196 , substituted "General transfer and making tax exemption" for "General transfer and making exemption" in item 5852 and "Transfer and making tax exemption available to certain governmental entities" for "Exemption from transfer and making tax available to certain governmental entities and officials" in item 5853.