Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5842
Identification of firearms
# (a)
Identification of firearms other than destructive devices Each manufacturer and importer and anyone making a firearm shall identify each firearm, other than a destructive device, manufactured, imported, or made by a serial number which may not be readily removed, obliterated, or altered, the name of the manufacturer, importer, or maker, and such other identification as the Secretary may by regulations prescribe.
# (b)
Firearms without serial number Any person who possesses a firearm, other than a destructive device, which does not bear the serial number and other information required by subsection (a) of this section shall identify the firearm with a serial number assigned by the Secretary and any other information the Secretary may by regulations prescribe.
# (c)
Identification of destructive device Any firearm classified as a destructive device shall be identified in such manner as the Secretary may by regulations prescribe.
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