Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5843
Records and returns
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
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- 5762 · Criminal penalties
- 5763 · Forfeitures
- 5801 · Imposition of tax
- 5802 · Registration of importers, manufacturers, and dealers
- 5811 · Transfer tax
- 5812 · Transfers
- 5821 · Making tax
- 5822 · Making
- 5841 · Registration of firearms
- 5842 · Identification of firearms
- 5843 · Records and returns
- 5844 · Importation
- 5845 · Definitions
- 5846 · Other laws applicable
- 5847 · Effect on other laws
- 5848 · Restrictive use of information
- 5849 · Citation of chapter
- 5851 · Special (occupational) tax exemption
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- 5854 · Exportation of firearms exempt from transfer tax
- 5861 · Prohibited acts
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