Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5822

Making

Official textgovinfo.govlast amended

No person shall make a firearm unless he has (a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary; (b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application form; (c) identified the firearm to be made in the application form in such manner as the Secretary may by regulations prescribe; (d) identified himself in the application form in such manner as the Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; and (e) obtained the approval of the Secretary to make and register the firearm and the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person making the firearm in violation of law.

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Nearby sections (25 sections)
  1. 5751 · Purchase, receipt, possession, or sale of tobacco products and…
  2. 5752 · Restrictions relating to marks, labels, notices, and packages
  3. 5753 · Disposal of forfeited, condemned, and abandoned tobacco…
  4. 5754 · Restriction on importation of previously exported tobacco…
  5. 5761 · Civil penalties
  6. 5762 · Criminal penalties
  7. 5763 · Forfeitures
  8. 5801 · Imposition of tax
  9. 5802 · Registration of importers, manufacturers, and dealers
  10. 5811 · Transfer tax
  11. 5812 · Transfers
  12. 5821 · Making tax
  13. 5822 · Making
  14. 5841 · Registration of firearms
  15. 5842 · Identification of firearms
  16. 5843 · Records and returns
  17. 5844 · Importation
  18. 5845 · Definitions
  19. 5846 · Other laws applicable
  20. 5847 · Effect on other laws
  21. 5848 · Restrictive use of information
  22. 5849 · Citation of chapter
  23. 5851 · Special (occupational) tax exemption
  24. 5852 · General transfer and making tax exemption
  25. 5853 · Transfer and making tax exemption available to certain…
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