Statutes, codes, and regulations

United States Code

Title 26 - INTERNAL REVENUE CODESubtitle D - MISCELLANEOUS EXCISE TAXESChapter 32 - MANUFACTURERS EXCISE TAXES

Subchapter D - RECREATIONAL EQUIPMENT

Part III - FIREARMS

Part III - FIREARMS

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Section 4181 - Imposition of tax
Section 4182 - Exemptions

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