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 II—ExemptionsContents§ 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
