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Subpart 1-Stolen or Lost Firearms or Documents
Stolen or lost firearms.
179.156 Stolen or lost documents.

Subpart J-Examination of Books and Records
179.160 Failure to make returns; substitute


Inspection of records. 179.162 Penalties (records and returns).

Subpart K-Distribution and Sale of Stamps

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Subpart N Other Laws Applicable 179.195 Applicability of other provisions of internal revenue laws.


AUTHORITY: §§ 179.1 to 179.195
under 68A Stat. 917; 26 U. S. C. 7805.
pret or apply 68A Stat. 726; 26 U. S. C. 5847.
Other statutory provisions interpreted or
applied are cited to text in parentheses.

§ 179.1 Persons subject to taxes.
This part contains the procedural and
substantive requirements relative to:
(a) The special taxes imposed by
Chapter 53 of the Internal Revenue Code
of 1954, on manufacturers and importers
of, and dealers (including pawnbrokers)
in, certain firearms, including machine
guns and silencers or mufflers;

(b) The stamp tax imposed by Chap

ter 53 of the Internal Revenue Code of
1954, on the transfer of such firearms;

(c) The stamp tax imposed by Chap-
ter 53 of the Internal Revenue Code of
1954, on the making of such firearms
(other than by qualified manufacturers).

§ 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.


§ 179.10 Meaning of terms. As used
in this part, unless the context otherwise
requires, terms shall have the meanings
ascribed in this subpart.

Any other weapon. "Any
§ 179.11
other weapon" shall mean any weapon
or device capable of being concealed on
the person from which a shot can be
discharged through the energy of an
explosive, but such term shall not include
pistols or revolvers or weapons designed,
made or intended to be fired from the
shoulder and not capable of being fired
with fixed ammunition.

$179.12 Assistant Regional Commis-
sioner. "Assistant Regional Commis-
sioner" shall mean the Assistant
Regional Commissioner, Alcohol and
Tobacco Tax, who is responsible to, and
functions under, the direction and super-
vision of the Regional Commissioner of
Internal Revenue.

§ 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


§ 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


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.


$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.

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