26 U.S.C. § 5822
Making
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 5822, Making, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463877
- Permanent ID
ys:prov:463877@1- SHA-256
d22c5d659c707683d6eab17fdfc4cff1456f427afe2ecf80242e5e426561878c
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
No person shall make a firearm unless he has (a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary;
(b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application form;
(c) identified the firearm to be made in the application form in such manner as the Secretary may by regulations prescribe;
(d) identified himself in the application form in such manner as the Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; and (e) obtained the approval of the Secretary to make and register the firearm and the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person making the firearm in violation of law.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally