Machine Guns and Certain Other Firearms (national Firearms Act): Part 179 of Title 26, Code of Federal RegulationsU.S. Government Printing Office, 1955 - 12 páginas |
Términos y frases comunes
18 inches 1A Firearms addition affixed Alcohol and Tobacco alteration amount application approved arms authorized barrel Cancellation carry certificate claim Commissioner copy corporation customs dealers designed discharge District Director duplicate execute exempt exportation failure Federal fire firm fixed Form 1A Form 4 Firearms furnish Identification importation inches in length incurred inspection insular intent Internal Revenue Code Internal Revenue Service issued laws less than 18 liability lost maker manual reloading manufacturer mean month National Firearms Act officers original otherwise paid paid special tax pawnbroker payment penalty period permit person pistol place of business port possession prior Procedure reason receipt records rector Refunds registered removal respect rifle shotgun single sion special tax stamp SUBPART taxpayer term territory thereof tion Tobacco Tax Division trans transfer of firearm transfer tax transferor United Washington 25 weapon
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Página 2 - ... a pistol or revolver, from which a shot is discharged by an explosive if such weapon is capable of being concealed on the person, or a machine gun ; and includes a muffler or silencer for any firearm whether or not such firearm is included within the foregoing definition.
Página 2 - ... any weapon which shoots or is designed to shoot automatically or semiautomatically more than one shot without manual reloading, by a single function of the trigger...
Página 1 - ... but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Página 4 - Form 1 (Firearms) by name and address and, if other than a natural person, the name and address of the principal officer or authorized representative and the employer...
Página 3 - Shotgun" shall mean 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 ball shot or a single projectile for each single pull of the trigger.
Página 5 - ... with the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington, DC A sample, not less than four ounces in amount, will be submitted with the statement.
Página 3 - partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture Is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member In such a syndicate, group, pool, joint venture, or organization.
Página 4 - The amount to be added to the tax is 5 percent if the failure is for not more than...
Página 5 - ... 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.
Página 2 - Assistant Regional Commissioner. "Assistant Regional Commissioner" shall mean the Assistant Regional Commissioner, Alcohol and Tobacco Tax, who is responsible to, and functions under, the direction and supervision of the Regional Commissioner of Internal Revenue.