
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5845]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
    CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
                                FIREARMS
 
             Subchapter B--General Provisions and Exemptions
 
                       PART I--GENERAL PROVISIONS
 
Sec. 5845. Definitions

    For the purpose of this chapter--

(a) Firearm

    The term ``firearm'' means (1) a shotgun having a barrel or barrels 
of less than 18 inches in length; (2) a weapon made from a shotgun if 
such weapon as modified has an overall length of less than 26 inches or 
a barrel or barrels of less than 18 inches in length; (3) a rifle having 
a barrel or barrels of less than 16 inches in length; (4) a weapon made 
from a rifle if such weapon as modified has an overall length of less 
than 26 inches or a barrel or barrels of less than 16 inches in length; 
(5) any other weapon, as defined in subsection (e); (6) a machinegun; 
(7) any silencer (as defined in section 921 of title 18, United States 
Code); and (8) a destructive device. The term ``firearm'' shall not 
include an antique firearm or any device (other than a machinegun or 
destructive device) which, although designed as a weapon, the Secretary 
finds by reason of the date of its manufacture, value, design, and other 
characteristics is primarily a collector's item and is not likely to be 
used as a weapon.

(b) Machinegun

    The term ``machinegun'' means any weapon which shoots, is designed 
to shoot, or can be readily restored to shoot, automatically more than 
one shot, without manual reloading, by a single function of the trigger. 
The term shall also include the frame or receiver of any such weapon, 
any part designed and intended solely and exclusively, or combination of 
parts designed and intended, for use in converting a weapon into a 
machinegun, and any combination of parts from which a machinegun can be 
assembled if such parts are in the possession or under the control of a 
person.

(c) Rifle

    The term ``rifle'' means a weapon designed or redesigned, made or 
remade, and intended to be fired from the shoulder and designed or 
redesigned and made or remade to use the energy of the explosive in a 
fixed cartridge to fire only a single projectile through a rifled bore 
for each single pull of the trigger, and shall include any such weapon 
which may be readily restored to fire a fixed cartridge.

(d) Shotgun

    The term ``shotgun'' means a weapon designed or redesigned, made or 
remade, and intended to be fired from the shoulder and designed or 
redesigned and made or remade to use the energy of the explosive in a 
fixed shotgun shell to fire through a smooth bore either a number of 
projectiles (ball shot) or a single projectile for each pull of the 
trigger, and shall include any such weapon which may be readily restored 
to fire a fixed shotgun shell.

(e) Any other weapon

    The term ``any other weapon'' means any weapon or device capable of 
being concealed on the person from which a shot can be discharged 
through the energy of an explosive, a pistol or revolver having a barrel 
with a smooth bore designed or redesigned to fire a fixed shotgun shell, 
weapons with combination shotgun and rifle barrels 12 inches or more, 
less than 18 inches in length, from which only a single discharge can be 
made from either barrel without manual reloading, and shall include any 
such weapon which may be readily restored to fire. Such term shall not 
include a pistol or a revolver having a rifled bore, or rifled bores, or 
weapons designed, made, or intended to be fired from the shoulder and 
not capable of firing fixed ammunition.

(f) Destructive device

    The term ``destructive device'' means (1) any explosive, incendiary, 
or poison gas (A) bomb, (B) grenade, (C) rocket having a propellent 
charge of more than four ounces, (D) missile having an explosive or 
incendiary charge of more than one-quarter ounce, (E) mine, or (F) 
similar device; (2) any type of weapon by whatever name known which 
will, or which may be readily converted to, expel a projectile by the 
action of an explosive or other propellant, the barrel or barrels of 
which have a bore of more than one-half inch in diameter, except a 
shotgun or shotgun shell which the Secretary finds is generally 
recognized as particularly suitable for sporting purposes; and (3) any 
combination of parts either designed or intended for use in converting 
any device into a destructive device as defined in subparagraphs (1) and 
(2) and from which a destructive device may be readily assembled. The 
term ``destructive device'' shall not include any device which is 
neither designed nor redesigned for use as a weapon; any device, 
although originally designed for use as a weapon, which is redesigned 
for use as a signaling, pyrotechnic, line throwing, safety, or similar 
device; surplus ordnance sold, loaned, or given by the Secretary of the 
Army pursuant to the provisions of section 4684(2), 4685, or 4686 of 
title 10 of the United States Code; or any other device which the 
Secretary finds is not likely to be used as a weapon, or is an antique 
or is a rifle which the owner intends to use solely for sporting 
purposes.

(g) Antique firearm

    The term ``antique firearm'' means any firearm not designed or 
redesigned for using rim fire or conventional center fire ignition with 
fixed ammunition and manufactured in or before 1898 (including any 
matchlock, flintlock, percussion cap, or similar type of ignition system 
or replica thereof, whether actually manufactured before or after the 
year 1898) and also any firearm using fixed ammunition manufactured in 
or before 1898, for which ammunition is no longer manufactured in the 
United States and is not readily available in the ordinary channels of 
commercial trade.

(h) Unserviceable firearm

    The term ``unserviceable firearm'' means a firearm which is 
incapable of discharging a shot by means of an explosive and incapable 
of being readily restored to a firing condition.

(i) Make

    The term ``make'', and the various derivatives of such word, shall 
include manufacturing (other than by one qualified to engage in such 
business under this chapter), putting together, altering, any 
combination of these, or otherwise producing a firearm.

(j) Transfer

    The term ``transfer'' and the various derivatives of such word, 
shall include selling, assigning, pledging, leasing, loaning, giving 
away, or otherwise disposing of.

(k) Dealer

    The term ``dealer'' means any person, not a manufacturer or 
importer, engaged in the business of selling, renting, leasing, or 
loaning firearms and shall include pawnbrokers who accept firearms as 
collateral for loans.

(l) Importer

    The term ``importer'' means any person who is engaged in the 
business of importing or bringing firearms into the United States.

(m) Manufacturer

    The term ``manufacturer'' means any person who is engaged in the 
business of manufacturing firearms.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1230; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), (J), Oct. 4, 
1976, 90 Stat. 1834, 1835; Pub. L. 99-308, Sec. 109, May 19, 1986, 100 
Stat. 460.)


                            Prior Provisions

    A prior section 5845, act Aug. 16, 1954, ch. 736, 68A Stat. 725, 
related to the importation of firearms into the United States or its 
territory, prior to the general revisions of this chapter by Pub. L. 90-
618.
    Provisions similar to those comprising this section were contained 
in prior section 5848, act Aug. 16, 1954, ch. 736, 68A Stat. 727, as 
amended by acts Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(f), 72 
Stat. 1427; June 1, 1960, Pub. L. 86-478, Sec. 3, 74 Stat. 149, prior to 
the general revision of this chapter by Pub. L. 90-618.


                               Amendments

    1986--Subsec. (a)(7). Pub. L. 99-308, Sec. 109(b), substituted ``any 
silencer (as defined in section 921 of title 18, United States Code)'' 
for ``a muffler or a silencer for any firearm whether or not such 
firearm is included within this definition''.
    Subsec. (b). Pub. L. 99-308, Sec. 109(a), substituted ``any part 
designed and intended solely and exclusively, or combination of parts 
designed and intended, for use in converting a weapon into a 
machinegun,'' for ``any combination of parts designed and intended for 
use in converting a weapon into a machinegun,''.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (f). Pub. L. 94-455, Sec. 1906(b)(13)(A), (J), struck out 
``or his delegate'' after ``shotgun or shotgun shell which the 
Secretary'' and ``of the Treasury or his delegate'' after ``or any other 
device which the Secretary''.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-308 effective 180 days after May 19, 1986, 
see section 110(a) of Pub. L. 99-308, set out as a note under section 
921 of Title 18, Crimes and Criminal Procedure.


                             Effective Date

    Section effective on first day of first month following October 
1968, except as to persons possessing firearms as defined in subsec. (a) 
of this section which are not registered to such persons in the National 
Firearms Registration and Transfer Record, see section 207 of Pub. L. 
90-618, set out as a note under section 5801 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5685, 5811 of this title; 
title 18 sections 844, 921, 922, 924, 925, 2344; title 40 section 304m.
