U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other… / Chapter 53—Machine Guns, Destructive Devices, and… / Subchapter B—General Provisions and ExemptionsTitle 26PartPart I—General ProvisionsContents§ 5841. Registration of firearms§ 5842. Identification of firearms§ 5843. Records and returns§ 5844. Importation§ 5845. Definitions§ 5846. Other laws applicable§ 5847. Effect on other laws§ 5848. Restrictive use of information§ 5849. Citation of chapter