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26 U.S.C. § 4182 — Exemptions
Federal law — U.S. Code and appendices · legal_authorities
**(a) Machine guns and short barrelled firearms** The tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid. For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.
**(b) Sales to defense department** No firearms, pistols, revolvers, shells, and cartridges purchased with funds appropriated for the military department shall be subject to any tax imposed on the sale or transfer of such articles.
**(c) Small manufacturers, etc.**
(1) **In general** — The tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year.
(2) **Controlled groups** — All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1).
**(d) Records** Notwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition.
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Source file: Laws/federal/codes/united-states-code/title-26/section-4182-exemptions--dc18ba7616.md
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Source location: Title 26, Chapter 32, § 4182; chapter-032-manufacturers-excise-taxes.md
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**(a) Machine guns and short barrelled firearms** The tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid. For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.
**(b) Sales to defense department** No firearms, pistols, revolvers, shells, and cartridges purchased with funds appropriated for the military department shall be subject to any tax imposed on the sale or transfer of such articles.
**(c) Small manufacturers, etc.**
(1) **In general** — The tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year.
(2) **Controlled groups** — All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1).
**(d) Records** Notwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 88–563, § 6(a), Sept. 2, 1964, 78 Stat. 845; amended Pub. L. 91–128, § 4(h)(1), Nov. 26, 1969, 83 Stat. 268; Pub. L. 92–9, § 3(j)(2), Apr. 1, 1971, 85 Stat. 22, related to failure to file interest equalization tax returns.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6680
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate** There shall be levied, collected, and paid on firearms transferred a tax at the rate of—
(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and
(2) $0 for any firearm transferred which is not described in paragraph (1).
**(b) By whom paid** The tax imposed by subsection (a) of this section shall be paid by the transferor.
**(c) Payment** The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5811
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate** There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—
(1) $200 for each firearm made in the case of a machinegun or a destructive device, and
(2) $0 for any firearm made which is not described in paragraph (1).
**(b) By whom paid** The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
**(c) Payment** The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5821
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Federal law — U.S. Code and appendices · legal_authorities
Page 2927
TITLE 26—INTERNAL REVENUE CODE
§ 4182
shall also apply in cases (not described in
paragraph (1)) in which intermediaries or
other devices are used for purposes of reducing
the amount of the tax imposed by section
4161(a).
(Added Pub. L. 98–369, div. A, title X, § 1015(b),
July 18, 1984, 98 Stat. 1017; amended Pub. L.
99–514, title II, § 201(d)(7)(C), (12), title XVIII,
§ 1878(b), Oct. 22, 1986, 100 Stat. 2141, 2142, 2903;
Pub. L. 108–357, title III, § 334(a), (b), Oct. 22, 2004,
118 Stat. 1478.)
Editorial Notes
AMENDMENTS
2004—Subsec. (a)(8) to (10). Pub. L. 108–357, § 334(a), in-
serted ‘‘and’’ at end of par. (8), substituted a period for
‘‘, and’’ at end of par. (9), and struck out par. (10) which
read as follows: ‘‘sonar devices suitable for finding
fish.’’
Subsecs. (b), (c). Pub. L. 108–357, § 334(b), redesignated
subsec. (c) as (b) and struck out heading and text of
former subsec. (b). Text read as follows: ‘‘For purposes
of this part, the term ‘sonar device suitable for finding
fish’ shall not include any sonar device which is—
‘‘(1) a graph recorder,
‘‘(2) a digital type,
‘‘(3) a meter readout, or
‘‘(4) a combination graph recorder or combination
meter readout.’’
1986—Subsec. (a)(6)(I). Pub. L. 99–514, § 1878(b), amend-
ed subpar. (I) generally, substituting ‘‘hook’’ for
‘‘hood’’.
Subsec. (c)(3). Pub. L. 99–514, § 201(d)(7)(C), (12), made
identical
amendments,
substituting
‘‘section
465(b)(3)(C)’’ for ‘‘section 168(e)(4)(D)’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–357, title III, § 334(c), Oct. 22, 2004, 118 Stat.
1478, provided that: ‘‘The amendments made this sec-
tion [amending this section] shall apply to articles sold
by the manufacturer, producer, or importer after D
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4182
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