Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS › § 5845
Defines key words used in the chapter. "Firearm" covers eight kinds of items, including short‑barreled shotguns (barrels under 18 inches), rifles or shotguns that were changed so they end up under 26 inches overall or with barrels under 16 (rifle) or 18 (shotgun) inches, "any other weapon" (see below), machineguns, silencers as defined in 18 U.S.C. 921, and destructive devices. It does not include antique firearms or items that are mainly collectors’ pieces and are not likely to be used as weapons (but that exclusion does not apply to machineguns or destructive devices). Other terms are defined in one line each. "Machinegun": fires more than one shot automatically with a single pull of the trigger; it also includes the frame or receiver, parts made only to convert a gun to a machinegun, and sets of parts that can be assembled into one if they are in a person’s possession or control. "Rifle": a shoulder‑fired gun made to fire a single projectile from a rifled bore with each trigger pull using a fixed cartridge, including ones that can be readily restored to fire. "Shotgun": a shoulder‑fired gun made to fire shot or a single projectile through a smooth bore from a fixed shotgun shell, including ones that can be readily restored. "Any other weapon": a concealable device that can fire a shot by explosive energy, certain pistols/revolvers with smooth bores for shotgun shells, and combination shotgun/rifle barrels at least 12 inches but less than 18 inches that fire one shot without reloading; it does not include pistols or revolvers with rifled bores or shoulder‑fired guns not using fixed ammunition. "Destructive device": bombs, grenades, rockets with a propellent charge of more than four ounces, missiles with an explosive or incendiary charge of more than one‑quarter ounce, mines, similar devices, weapons with bores over one‑half inch that expel a projectile by explosive force (except shotguns or shells found by the Secretary to be for sporting use), and parts made to convert into such devices; exclusions include devices not designed as weapons, devices redesigned for signaling or safety use, surplus ordnance sold/loaned/given by the Secretary of the Army under sections 7684(2), 7685, or 7686 of title 10, and other items the Secretary finds unlikely to be used as weapons, antiques, or rifles kept only for sporting use. "Antique firearm": a gun not made for rimfire or standard centerfire fixed ammo and made in or before 1898 (this includes matchlock, flintlock, percussion, or replicas), and guns using fixed ammo made in or before 1898 for which ammo is no longer made in the U.S. and is not readily available. "Unserviceable firearm": cannot fire by explosive and cannot be readily restored to fire. "Make": includes manufacturing (except by someone qualified under this chapter), assembling, altering, or otherwise producing a firearm. "Transfer": includes selling, assigning, pledging, leasing, loaning, giving away, or otherwise disposing of. "Dealer": someone (not a manufacturer or importer) in the business of selling, renting, leasing, or loaning firearms, and includes pawnbrokers who take firearms as loan collateral. "Importer": someone in the business of bringing firearms into the United States. "Manufacturer": someone in the business of making firearms.
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Internal Revenue Code — Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5845
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73