Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5861
Prohibited acts
It shall be unlawful for any person—
# (a)
to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid the special (occupational) tax required by section 5801 for his business or having registered as required by section 5802; or
# (b)
to receive or possess a firearm transferred to him in violation of the provisions of this chapter; or
# (c)
to receive or possess a firearm made in violation of the provisions of this chapter; or
# (d)
to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record; or
# (e)
to transfer a firearm in violation of the provisions of this chapter; or
# (f)
to make a firearm in violation of the provisions of this chapter; or
# (g)
to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or
# (h)
to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or
# (i)
to receive or possess a firearm which is not identified by a serial number as required by this chapter; or
# (j)
to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chapter; or
# (k)
to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or
# (l)
to make, or cause the making of, a false entry on any application, return, or record required by this chapter, knowing such entry to be false.
Source: view the official text
Nearby sections (25 sections)
- 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
- 5852 · General transfer and making tax exemption
- 5853 · Transfer and making tax exemption available to certain…
- 5854 · Exportation of firearms exempt from transfer tax
- 5861 · Prohibited acts
- 5871 · Penalties
- 5872 · Forfeitures
- 5881 · Greenmail
- 5891 · Structured settlement factoring transactions
- 6001 · Notice or regulations requiring records, statements, and special…
- 6011 · General requirement of return, statement, or list
- 6012 · Persons required to make returns of income
- 6013 · Joint returns of income tax by husband and wife
- 6014 · Income tax return—tax not computed by taxpayer
- 6015 · Relief from joint and several liability on joint return
- 6016 · [§6016. Repealed. Pub. L. 90–364, title I, §103(a), June 28,…
- 6017 · Self-employment tax returns