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26 U.S.C. § 5845 — Definitions

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5845 — Definitions

For the purpose of this chapter— **(a) Firearm** The term “firearm” means (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (5) any other weapon, as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in [section 921 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section921&num=0&edition=prelim), United States Code); and (8) a destructive device. The term “firearm” shall not include an antique firearm or any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector’s item and is not likely to be used as a weapon. **(b) Machinegun** The term “machinegun” means any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machinegun, and any combination of parts from which a machinegun can be assembled if such parts are in the possession or under the control of a person. **(c) Rifle** The term “rifle” means a weapon de

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Source file: Laws/federal/codes/united-states-code/title-26/section-5845-definitions--b7c525ae74.md
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Source location: Title 26, Chapter 53, § 5845; chapter-053-machine-guns-destructive-devices-and-certain-other-firearms.md

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For the purpose of this chapter— **(a) Firearm** The term “firearm” means (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (5) any other weapon, as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in [section 921 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section921&num=0&edition=prelim), United States Code); and (8) a destructive device. The term “firearm” shall not include an antique firearm or any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector’s item and is not likely to be used as a weapon. **(b) Machinegun** The term “machinegun” means any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machinegun, and any combination of parts from which a machinegun can be assembled if such parts are in the possession or under the control of a person. **(c) Rifle** The term “rifle” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed cartridge. **(d) Shotgun** The term “shotgun” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of projectiles (ball shot) or a single projectile for each pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed shotgun shell. **(e) Any other weapon** The term “any other weapon” means any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and shall include any such weapon which may be readily restored to fire. Such term shall not include a pistol or a revolver having a rifled bore, or rifled bores, or weapons designed, made, or intended to be fired from the shoulder and not capable of firing fixed ammunition. **(f) Destructive device** The term “destructive device” means (1) any explosive, incendiary, or poison gas (A) bomb, (B) grenade, (C) rocket having a propellent charge of more than four ounces, (D) missile having an explosive or incendiary charge of more than one-quarter ounce, (E) mine, or (F) similar device; (2) any type of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Secretary finds is generally recognized as particularly suitable for sporting purposes; and (3) any combination of parts either designed or intended for use in converting any device into a destructive device as defined in subparagraphs (1) and (2) and from which a destructive device may be readily assembled. The term “destructive device” shall not include any device which is neither designed nor redesigned for use as a weapon; any device, although originally designed for use as a weapon, which is redesigned for use as a signaling, pyrotechnic, line throwing, safety, or similar device; surplus ordnance sold, loaned, or given by the Secretary of the Army pursuant to the provisions of section 7684(2), 7685, or 7686 of title 10, United States Code; or any other device which the Secretary finds is not likely to be used as a weapon, or is an antique or is a rifle which the owner intends to use solely for sporting purposes. **(g) Antique firearm** The term “antique firearm” means any firearm not designed or redesigned for using rim fire or conventional center fire ignition with fixed ammunition and manufactured in or before 1898 (including any matchlock, flintlock, percussion cap, or similar type of ignition system or replica thereof, whether actually manufactured before or after the year 1898) and also any firearm using fixed ammunition manufactured in or before 1898, for which ammunition is no longer manufactured in the United States and is not readily available in the ordinary channels of commercial trade. **(h) Unserviceable firearm** The term “unserviceable firearm” means a firearm which is incapable of discharging a shot by means of an explosive and incapable of being readily restored to a firing condition. **(i) Make** The term “make”, and the various derivatives of such word, shall include manufacturing (other than by one qualified to engage in such business under this chapter), putting together, altering, any combination of these, or otherwise producing a firearm. **(j) Transfer** The term “transfer” and the various derivatives of such word, shall include selling, assigning, pledging, leasing, loaning, giving away, or otherwise disposing of. **(k) Dealer** The term “dealer” means any person, not a manufacturer or importer, engaged in the business of selling, renting, leasing, or loaning firearms and shall include pawnbrokers who accept firearms as collateral for loans. **(l) Importer** The term “importer” means any person who is engaged in the business of importing or bringing firearms into the United States. **(m) Manufacturer** The term “manufacturer” means any person who is engaged in the business of manufacturing firearms.

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 921 — Definitions

**(a)** As used in this chapter— (1) The term “person” and the term “whoever” include any individual, corporation, company, association, firm, partnership, society, or joint stock company. (2) The term “interstate or foreign commerce” includes commerce between any place in a State and any place outside of that State, or within any possession of the United States (not including the Canal Zone) or the District of Columbia, but such term does not include commerce between places within the same State but through any place outside of that State. The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not including the Canal Zone). (3) The term “firearm” means (A) any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive; (B) the frame or receiver of any such weapon; (C) any firearm muffler or firearm silencer; or (D) any destructive device. Such term does not include an antique firearm. (4) The term “destructive device” means— (A) any explosive, incendiary, or poison gas— (i) bomb, (ii) grenade, (iii) rocket having a propellant charge of more than four ounces, (iv) missile having an explosive or incendiary charge of more than one-quarter ounce, (v) mine, or (vi) device similar to any of the devices described in the preceding clauses; (B) any type of weapon (other than a shotgun or a shotgun shell which the Attorney General finds is generally recognized as particularly suitable for sporting purposes) by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, and which has any barrel with a bore of

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Federal law — U.S. Code and appendices · legal_authorities

10 U.S.C. § 3001 — Defense acquisition system; element of the defense acquisition system

**(a) Defense Acquisition System.—** In this part, the term “defense acquisition system” means— (1) the workforce engaged in carrying out the acquisition of property and services for the Department of Defense; (2) the management structure responsible for directing and overseeing the acquisition of property and services for the Department of Defense; and (3) the statutory, regulatory, and policy framework that guides the acquisition of property and services for the Department of Defense. **(b) Element of the Defense Acquisition System.—** In this part, the term “element of the defense acquisition system” means an organization that— (1) employs members of the acquisition workforce; (2) carries out acquisition functions; and (3) focuses primarily on acquisition. **(c) Acquisition.—** In this part, the term “acquisition” has the meaning provided in [section 131 of title 41](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title41-section131&num=0&edition=prelim).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5801 — Imposition of tax

**(a) General rule** On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates: (1) Importers and manufacturers: $1,000 a year or fraction thereof. (2) Dealers: $500 a year or fraction thereof. **(b) Reduced rates of tax for small importers and manufacturers** (1) **In general** — Paragraph (1) of subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000. (2) **Controlled group rules** — All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1). (3) **Certain rules to apply** — For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 922 — Unlawful acts

**(a)** It shall be unlawful— (1) for any person— (A) except a licensed importer, licensed manufacturer, or licensed dealer, to engage in the business of importing, manufacturing, or dealing in firearms, or in the course of such business to ship, transport, or receive any firearm in interstate or foreign commerce; or (B) except a licensed importer or licensed manufacturer, to engage in the business of importing or manufacturing ammunition, or in the course of such business, to ship, transport, or receive any ammunition in interstate or foreign commerce; (2) for any importer, manufacturer, dealer, or collector licensed under the provisions of this chapter to ship or transport in interstate or foreign commerce any firearm to any person other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector, except that— (A) this paragraph and subsection (b)(3) shall not be held to preclude a licensed importer, licensed manufacturer, licensed dealer, or licensed collector from returning a firearm or replacement firearm of the same kind and type to a person from whom it was received; and this paragraph shall not be held to preclude an individual from mailing a firearm owned in compliance with Federal, State, and local law to a licensed importer, licensed manufacturer, licensed dealer, or licensed collector; (B) this paragraph shall not be held to preclude a licensed importer, licensed manufacturer, or licensed dealer from depositing a firearm for conveyance in the mails to any officer, employee, agent, or watchman who, pursuant to the provisions of [section 1715 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section1715&num=0&edition=prelim), is eligible to receive through the mails pistols, revolvers,

Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 922

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 926B — Carrying of concealed firearms by qualified law enforcement officers

**(a)** Notwithstanding any other provision of the law of any State or any political subdivision thereof, an individual who is a qualified law enforcement officer and who is carrying the identification required by subsection (d) may carry a concealed firearm that has been shipped or transported in interstate or foreign commerce, subject to subsection (b). **(b)** This section shall not be construed to supersede or limit the laws of any State that— (1) permit private persons or entities to prohibit or restrict the possession of concealed firearms on their property; or (2) prohibit or restrict the possession of firearms on any State or local government property, installation, building, base, or park. **(c)** As used in this section, the term “qualified law enforcement officer” means an employee of a governmental agency who— (1) is authorized by law to engage in or supervise the prevention, detection, investigation, or prosecution of, or the incarceration of any person for, any violation of law, and has statutory powers of arrest or apprehension under [section 807(b) of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section807/b&num=0&edition=prelim), United States Code (article 7(b) of the Uniform Code of Military Justice); (2) is authorized by the agency to carry a firearm; (3) is not the subject of any disciplinary action by the agency which could result in suspension or loss of police powers; (4) meets standards, if any, established by the agency which require the employee to regularly qualify in the use of a firearm; (5) is not under the influence of alcohol or another intoxicating or hallucinatory drug or substance; and (6) is not prohibited by Federal law from receiving a firearm. **(d)** The identification required by this

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 926C — Carrying of concealed firearms by qualified retired law enforcement officers

**(a)** Notwithstanding any other provision of the law of any State or any political subdivision thereof, an individual who is a qualified retired law enforcement officer and who is carrying the identification required by subsection (d) may carry a concealed firearm that has been shipped or transported in interstate or foreign commerce, subject to subsection (b). **(b)** This section shall not be construed to supersede or limit the laws of any State that— (1) permit private persons or entities to prohibit or restrict the possession of concealed firearms on their property; or (2) prohibit or restrict the possession of firearms on any State or local government property, installation, building, base, or park. **(c)** As used in this section, the term “qualified retired law enforcement officer” means an individual who— (1) separated from service in good standing from service with a public agency as a law enforcement officer; (2) before such separation, was authorized by law to engage in or supervise the prevention, detection, investigation, or prosecution of, or the incarceration of any person for, any violation of law, and had statutory powers of arrest or apprehension under [section 807(b) of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section807/b&num=0&edition=prelim), United States Code (article 7(b) of the Uniform Code of Military Justice); (3) (A) before such separation, served as a law enforcement officer for an aggregate of 10 years or more; or (B) separated from service with such agency, after completing any applicable probationary period of such service, due to a service-connected disability, as determined by such agency; (4) during the most recent 12-month period, has met, at the expense of the individual, the sta

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Federal law — U.S. Code and appendices · legal_authorities

40 U.S.C. § 1306 — Disposition of abandoned or forfeited personal property

**(a) Definitions.—** In this section— (1) **Agency.—** — The term “agency” includes any executive department, independent establishment, board, commission, bureau, service, or division of the Federal Government, and any corporation in which the Government owns at least a majority of the stock. (2) **Property.—** — The term “property” means all personal property, including vessels, vehicles, and aircraft. **(b) Voluntarily Abandoned Property.—** Property voluntarily abandoned to any agency in a way that vests title to the property in the Government may be retained by the agency and devoted to official use only. If the agency does not desire to retain the property, the head of the agency immediately shall notify the Administrator of General Services to that effect, and the Administrator, within a reasonable time, shall— (1) order the agency to deliver the property to another agency that requests the property and that the Administrator believes should be given the property; or (2) order disposal of the property as otherwise provided by law. **(c) Forfeited Property.—** (1) **Agency retains property.—** — An agency that seizes property that has been forfeited to the Government other than by court decree may retain the property and devote it only to official use instead of disposing of the property as otherwise provided by law if competent authority does not order the property returned to any claimant. (2) **Agency does not desire to retain property.—** — If the agency does not desire to retain the property, the head of the agency immediately shall notify the Administrator to that effect, and the property— (A) if not ordered by competent authority to be returned to any claimant, or disposed of as otherwise provided by law, shall be delivered by the agency, on ord

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Federal law — U.S. Code and appendices · legal_authorities

46 U.S.C. § 70105 — Transportation worker identification credentials

**(a) Prohibition.—** (1) The Secretary shall prescribe regulations to prevent an individual from entering an area of a vessel or facility that is designated as a secure area by the Secretary for purposes of a security plan for the vessel or facility that is approved by the Secretary under [section 70103 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section70103&num=0&edition=prelim) unless the individual— (A) holds a transportation worker identification credential issued under this section and is authorized to be in the area in accordance with the plan; or (B) is accompanied by another individual who holds a transportation worker identification credential issued under this section and is authorized to be in the area in accordance with the plan. (2) A person shall not admit an individual into such a secure area unless the entry of the individual into the area is in compliance with paragraph (1). **(b) Issuance of Credentials.—** (1) The Secretary shall issue a biometric transportation worker identification credential to an individual specified in paragraph (2), unless the Secretary determines under subsection (c) that the individual poses a security risk warranting denial of the credential. (2) This subsection applies to— (A) an individual allowed unescorted access to a secure area designated in a vessel or facility security plan approved under [section 70103 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section70103&num=0&edition=prelim); (B) an individual issued a license, certificate of registry, or merchant mariners document under part E of subtitle II of this title allowed unescorted access to a secure area designated in a vessel security plan approved under [section 70103

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5845 — Definitions

Page 3286 TITLE 26—INTERNAL REVENUE CODE § 5845 Editorial Notes PRIOR PROVISIONS A prior section 5844, act Aug. 16, 1954, ch. 736, 68A Stat. 725, related to exportation, prior to the general revision of this chapter by Pub. L. 90–618. Provisions similar to those comprising this section were contained in prior section 5845, act Aug. 16, 1954, ch. 736, 68A Stat. 725, prior to the general revision of this chapter by Pub. L. 90–618. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. § 5845. Definitions For the purpose of this chapter— (a) Firearm The term ‘‘firearm’’ means (1) a shotgun hav- ing a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (5) any other weapon, as de- fined in subsection (e); (6) a machinegun; (7) any silencer (as defined in section 921 of title 18, United States Code); and (8) a destructive de- vice. The term ‘‘firearm’’ shall not include an antique firearm or any device (other than a ma- chinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, de- sign, and other characteristics is primarily a collector’s item and is not likely to be used as a weapon. (b) Machinegun The term ‘‘machinegun’’ means any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically mor

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5845

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