U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other… / Chapter 53—Machine Guns, Destructive Devices, and… / Subchapter A—TaxesTitle 26PartPart I—Special (Occupational) TaxesContents§ 5801. Imposition of tax§ 5802. Registration of importers, manufacturers, and dealers
