FEDERAL · 26 U.S.C. · Chapter 53
Records and returns
Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS·Subch. B·Pt. I
Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary may by regulations prescribe.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 5843 (Records and returns) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
The People of the State of New York v. Arm or Ally, LLC
(S.D. New York, 2022)
United States v. Vahan Kelerchian
(Seventh Circuit, 2019)
Source Credit
History
(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, §203(e), 72 Stat. 1427, related to identification of firearms prior to the general revision of this chapter by Pub. L. 90–618.
Provisions similar to those comprising this section were contained in prior section 5842, act Aug. 16, 1954, 68A Stat. 725, prior to the general revision of this chapter by Pub. L. 90–618.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Prior Provisions
A prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, §203(e), 72 Stat. 1427, related to identification of firearms prior to the general revision of this chapter by Pub. L. 90–618.
Provisions similar to those comprising this section were contained in prior section 5842, act Aug. 16, 1954, 68A Stat. 725, prior to the general revision of this chapter by Pub. L. 90–618.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".