[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.1]

[Page 164]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 53_MANUFACTURERS EXCISE TAXES_FIREARMS AND AMMUNITION--Table of Contents
 
                         Subpart A_Introduction
 
Sec.  53.1  Introduction.


    The regulations in this part (part 53, subchapter C, chapter I, 
title 27, Code of Federal Regulations) are designated ``Manufacturers 
Excise Taxes--Firearms and Ammunition.'' The regulations relate to the 
tax on the sale of firearms and ammunition imposed by section 4181 of 
the Internal Revenue Code of 1986, and to certain related administrative 
provisions of chapter 32, subchapter F, of the Code. Chapter 32, 
subchapter D of the Code imposes taxes on the sale or use by the 
manufacturer, producer, or importer of certain recreational equipment 
specified in that chapter. References in the regulations in this part to 
the ``Internal Revenue Code'' or the ``Code'' are references to the 
Internal Revenue Code of 1986 (United States Code of 1986), as amended, 
unless otherwise indicated. References to a section or other provision 
of law are references to a section or other provision of the Internal 
Revenue Code of 1986, as amended, unless otherwise indicated.