Preamble. 1. These regulations, 26 CFR Part 179, "Machine Guns and Cer- tain Other Firearms" supersede Regula- tions 88, 1952 edition (26 CFR Part 319, 17 F. R. 7842), and are promulgated in order to implement the Internal Revenue 2. These regulations shall not affect any act done or any liability or right ac- cruing, or accrued, or any suit or pro- ceeding had or commenced before the effective date of these regulations. 3. These regulations shall be effec- tive on the first day of the first month which begins not less than 30 days fol- 1 Subpart 1-Stolen or Lost Firearms or Documents Subpart J-Examination of Books and Records 179.161 Inspection of records. 179.162 Penalties (records and returns). Subpart K-Distribution and Sale of Stamps or Subpart N Other Laws Applicable 179.195 Applicability of other provisions of internal revenue laws. issued AUTHORITY: §§ 179.1 to 179.195 SUBPART A-SCOPE OF REGULATIONS (b) The stamp tax imposed by Chap ter 53 of the Internal Revenue Code of (c) The stamp tax imposed by Chap- § 179.2 Other laws applicable. Other provisions of the internal revenue laws are made applicable by section 5846 of the Internal Revenue Code of 1954 to the taxes referred to in § 179.1. SUBPART B-DEFINITIONS § 179.10 Meaning of terms. As used Any other weapon. "Any $179.12 Assistant Regional Commis- § 179.13 Commissioner. "Commissioner" shall mean the Commissioner of Internal Revenue. $179.14 Corporation. "Corporation" shall include associations, joint-stock companies, and insurance companies. § 179.15 Dealer. "Dealer" shall mean any person not a manufacturer or importer, engaged within the United States in the business of selling firearms. The term "dealer" shall include wholesalers, pawnbrokers, and dealers in used fire arms. § 179.16 Director. "Director" shall mean the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Treasury Department, Washington, D. C. § 179.17 District Director. "District Director" shall mean the District Director of Internal Revenue. § 179.18 Exportation. "Exportation" shall mean the severance of goods from the mass of things belonging to this country with the intention of uniting 2 them to the mass of things belonging to some foreign country. § 179.19 Exporter. "Exporter" shall mean any person who exports firearms from the United States. § 179.20 Firearm. "Firearm" shall mean a shotgun or rifle having a barrel of less than eighteen inches in length, or any other weapon, except 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 fore going definition, but does not include any rifle which is within the foregoing provisions solely by reason of the length of its barrel if the caliber of such rifle is .22 or smaller and if its barrel is sixteen inches or more in length. § 179.21 Fixed ammunition. "Fixed ammunition" shall mean that self-contained unit consisting of the case, primer, propellant charge, and projectile or projectiles. § 179.22 Importation. "Importation" shall mean the bringing of a firearm within the limits of the United States or any territory under its control or jurisdiction, from a place outside thereof (whether such place be a foreign country or territory subject to the jurisdiction of the United States), with intent to unlade. § 179.23 Importer. "Importer" shall mean any person who imports or brings firearms into the United States for sale. $179.24 Includes and including. The terms "includes" and "including" when used in a definition shall not be deemed to exclude other things otherwise within the meaning of the term defined. Insular possessions. § 179.25 sular possessions" shall mean the Panama Canal Zone, the Virgin Islands, Guam, Commonwealth of Puerto Rico, American Samoa, Wake, the Midway Islands, and Palmyra. "In $179.26 I. R. C. "I. R. C." shall mean the Internal Revenue Code of 1954. § 179.27 Interstate commerce. "Interstate commerce" shall mean transportation from any State or Territory or District, or any insular possession of the United States, to any other State or to the District of Columbia. § 179.28 Machine gun. "Machine gun" shall mean 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. § 179.29 Making of a firearm. The "making of a firearm" shall mean the production or creation of a firearm by any means, whether by manufacture, putting together of parts, alteration, any combination thereof, or otherwise, and by any process of manipulation or transformation of any other weapon. Examples: (1) The sawing off of a barrel or barrels of a shotgun to a length of less than 18 inches, or (2) the altering of a semiautomatic pistol by the change or addition of parts so as to produce a fully automatic or machine gun type of firearm. |