FEDERAL · 26 U.S.C. · Chapter 53
Citation of chapter
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
This chapter may be cited as the "National Firearms Act" and any reference in any other provision of law to the "National Firearms Act" shall be held to refer to the provisions of this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 5849 (Citation of chapter) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. Thompson/Center Arms Co.
504 U.S. 505 (Supreme Court, 1992)
Reese v. State
456 So. 2d 341 (Court of Criminal Appeals of Alabama, 1982)
Melendez v. Shultz
356 F. Supp. 1205 (D. Massachusetts, 1973)
The United States v. James P. Wickstrom Victor Francis Rizzo
893 F.2d 30 (Third Circuit, 1989)
People v. Wilmshurst.
53 Cal. Rptr. 3d 136 (California Court of Appeal, 2007)
State v. Carter
161 Wash. App. 532 (Court of Appeals of Washington, 2011)
United States v. Charles Whitted Leavell, United States of America v. Jack Simmons Horger, United States of America v. John Michael O'Berry
386 F.2d 776 (Fourth Circuit, 1967)
United States v. Kent
175 F.3d 870 (Eleventh Circuit, 1999)
United States v. Kittson
(Ninth Circuit, 2025)
United States v. Jaquan Bridges
(Sixth Circuit, 2025)
Lawrence L. Huver, III v. Commonwealth of Virginia
(Court of Appeals of Virginia, 2009)
Source Credit
History
(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1232.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5849, Pub. L. 85–859, title II, §203(g)(1), Sept. 2, 1958, 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
Statutory Notes and Related Subsidiaries
Short Title
Pub. L. 90–618, title II, §202, Oct. 22, 1968, 82 Stat. 1235, provided that: "The amendments made by section 201 of this title [enacting this chapter] shall be cited as the 'National Firearms Act Amendments of 1968'."
Editorial Notes
Amendments
2018—Pub. L. 115–141, div. U, title IV, §401(a)(253), (254), Mar. 23, 2018, 132 Stat. 1196, substituted "General transfer and making tax exemption" for "General transfer and making exemption" in item 5852 and "Transfer and making tax exemption available to certain governmental entities" for "Exemption from transfer and making tax available to certain governmental entities and officials" in item 5853.
Prior Provisions
A prior section 5849, Pub. L. 85–859, title II, §203(g)(1), Sept. 2, 1958, 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
Statutory Notes and Related Subsidiaries
Short Title
Pub. L. 90–618, title II, §202, Oct. 22, 1968, 82 Stat. 1235, provided that: "The amendments made by section 201 of this title [enacting this chapter] shall be cited as the 'National Firearms Act Amendments of 1968'."
Editorial Notes
Amendments
2018—Pub. L. 115–141, div. U, title IV, §401(a)(253), (254), Mar. 23, 2018, 132 Stat. 1196, substituted "General transfer and making tax exemption" for "General transfer and making exemption" in item 5852 and "Transfer and making tax exemption available to certain governmental entities" for "Exemption from transfer and making tax available to certain governmental entities and officials" in item 5853.