27 C.F.R. Subpart O—Other Laws Applicable
Title 27 - Alcohol, Tobacco Products and Firearms
All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801, 5811, and 5821 (see 26 U.S.C. 5846). [T.D. ATF–48, 44 FR 55843, Sept. 28, 1979] For provisions relating to commerce in firearms and ammunition, including the movement of destructive devices, machine guns, short-barreled shotguns, or short-barreled rifles, see 18 U.S.C. Chapter 44, and Part 478 of this chapter issued pursuant thereto. [36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–48, 44 FR 55843, Sept. 28, 1979] For provisions relating to the registration and licensing of persons engaged in the business of manufacturing, importing or exporting arms, ammunition, or implements of war, see the Arms Export Control Act (22 U.S.C. 2778), and the regulations issued pursuant thereto. (See also Part 447 of this chapter.) [T.D. ATF–270, 53 FR 10512, Mar. 31, 1988]
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart O—Other Laws Applicable
§ 479.191 Applicability of other provisions of internal revenue laws.
§ 479.192 Commerce in firearms and ammunition.
§ 479.193 Arms Export Control Act.
