U.S. Code > Title 26 Internal Revenue Code > Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001—5891) > CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS (§§ 5801—5872) > Subchapter B—General Provisions and Exemptions (§§ 5841—5854) > PART II—EXEMPTIONS (§§ 5851—5854)