U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other…Title 26ChapterChapter 53—Machine Guns, Destructive Devices, and Certain Other FirearmsContentsSubchapter A—TaxesSubchapter B—General Provisions and ExemptionsSubchapter C—Prohibited ActsSubchapter D—Penalties and Forfeitures