US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 5843: Records and returns

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary may by regulations prescribe.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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