{"data":{"id":"us/26-u.s.c.-5843","jurisdiction":"us","citation":"26 U.S.C. § 5843","heading":"Records and returns","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"78d707e141c228cd4bcef10d3e66941e2b56b8804bd124b605aceb8cd5e313a8","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5842","next":"us/26-u.s.c.-5844"},"notice":"GroundRules: Original legal text. Not legal advice."}