(e) Declaration.

It shall be unlawful for any person subject to the tax imposed by subsection (a) to make a firearm unless, prior to such making, he has declared in writing his intention to make a firearm, has affixed the stamp described in subsection (d) to the original of such declaration, and has filed such original and a copy thereof. The declaration required by the preceding sentence shall be filed at such place, and shall be in such form and contain such information, as the Secretary or his delegate may by regulations prescribe. The original of the declaration, with the stamp affixed, shall be returned to the person making the declaration. If the person making the declaration is an individual, there shall be included as part of the declaration the fingerprints and a photograph of such individual. (Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85-859, title II, § 203 (d), 72 Stat. 1427.)

AMENDMENTS

1958 Subsec. (a). Pub. L. 85-859, § 203 (d) (1), substituted "the rate of $200 for each firearm so made" for "that rate provided in section 5811(a) which would apply to any transfer of the firearms so made".

Subsec. (b)(2). Pub. L. 85-859, § 203 (d) (2), struck out "under either section 5811(a) or" preceding "under subsection (a)".

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

1958-Pub. L. 85-859, title II, § 203 (g) (2), Sept. 2, 1958, 72 Stat. 1428, added item 5849.

§ 5841. Registration of persons in general.

Every person possessing a firearm shall register, with the Secretary or his delegate, the number or other mark identifying such firearm, together with his name, address, place where such firearm is usually kept, and place of business or employment, and, if such person is cther than a natural person, the name and home address of an executive officer thereof. No person shall be required to register under this section with respect to a firearm which such person acquired by transfer or importation or which such person made, if provisions of this chapter applied to such transfer, importation, or making, as the case may be, and if the provisions which applied thereto were compiled with. (Aug. 16, 1954, ch. 736, 68A Stat. 725.)

§ 5842. Books, records and returns.

Importers, manufacturers, and dealers shall keep such books and records and render such returns in relation to the transactions in firearms specified in this chapter as the Secretary or his delegate may by regulations require. (Aug. 16, 1954, ch. 736, 68A Stat. 725.)

§ 5843. Identification of firearms.

Each manufacturer and importer of a firearm shall identify it with a number and other identification marks approved by the Secretary or his delegate, such number and marks to be stamped or otherwise placed thereon in a manner approved by the Secretary or his delegate. (Aug. 16, 1954, ch.

736, 68A Stat. 725; Sept. 2, 1958, Pub. L. 85-859, title II, § 203 (e), 72 Stat. 1427.)

AMENDMENTS

1958-Pub. L. 85-859 substituted "number and other identification marks" for "number or other identification mark" and "number and marks" for "number or mark”. EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5844. Exportation.

Under such regulations as the Secretary or his delegate may prescribe, and upon proof of the exportation of any firearm to any foreign country (whether exported as part of another article or not) with respect to which the transfer tax under section 5811 has been paid by the manufacturer, the Secretary or his delegate shall refund to the manufacturer the amount of the tax so paid, or, if the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter. (Aug. 16, 1954, ch. 736, 68A Stat. 725.)

§ 5845. Importation.

No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction, except that, under regulations prescribed by the Secretary or his delegate, any firearm may be so imported or brought in when

(1) the purpose thereof is shown to be lawful and

(2) such firearm is unique or of a type which cannot be obtained within the United States or such territory.

(Aug. 16, 1954, ch. 736, 68A Stat. 725.)

§ 5846. Other laws applicable.

All provisions of law (including those relating to special taxes, to the assessment, collection, remission, and refund of internal revenue taxes, to the engraving, issuance, sale, accountability, cancellation, and distribution of taxpaid stamps provided for in the internal revenue laws, and to penalties) applicable with respect to the taxes imposed by sections 4701 and 4721, and all other provisions of the internal revenue laws shall, insofar as not inconsistent with the provisions of this chapter, be applicable with respect to the taxes imposed by sections 5811 (a), 5821 (a) and 5801. (Aug. 16, 1954, ch. 736, 68A Stat. 726.)

§ 5847. Regulations.

The Secretary or his delegate shall prescribe such regulations as may be necessary for carrying the provisions of this chapter into effect. (Aug. 16, 1954, ch. 736, 68A Stat. 726.)

§ 5848. Definitions.

For purposes of this chapter

(1) Firearm.

The term "firearm" means a shotgun having a barrel or barrels of less than 18 inches in length. or a rifle having a barrel or barrels of less than 16 inches in length, or any weapon made from a rifle or shotgun (whether by alteration, modification, or otherwise) if such weapon as modified has an overall length of less than 26 inches, or any other weapon, except a pistol or revolver, from which a shot is discharged by an explosive if such weapon is capable of being concealed on the person, or a machine gun, and includes a muffler or silencer for any firearm whether or not such firearm is included within the foregoing definition.

(8) Dealer.

The term "dealer" means any person not a manufacturer or importer, engaged within the United States in the business of selling firearms. The term "dealer" shall include wholesalers, pawnbrokers, and dealers in used firearms. (9) Interstate commerce.

The term "interstate commerce" means transportation from any State or Territory or District, or any insular possession of the United States, to any other State or to the District of Columbia. (10) To transfer or transferred.

The term "to transfer" or "transferred" shall include to sell, assign, pledge, lease, loan, give away, or otherwise dispose of.

(11) Person.

The term "person" includes a partnership, company, association, or corporation, as well as a natural person.

(Aug. 16, 1954, ch. 736, 68A Stat. 727; Sept. 2, 1958, Pub. L. 85-859, title II, § 203 (f), 72 Stat. 1427; June 1, 1960, Pub. L. 86-478, § 3, 74 Stat. 149.)

AMENDMENTS

1960-Pub. L. 86-478 included within the definition of "firearm" in par. (1), any weapon made from a rifle or shotgun (whether by alteration, modification, or otherwise) if such weapon as modified has an overall length of less than 26 inches, and excluded rifles having barrels between 16 and 18 inches in length.

1958-Pub. L. 85-859 substituted "designed or redesigned and made or remade" for "designed and made" in pars. (3) and (4), and "the business of manufacturing firearms" for "the manufacture of firearms" in par. (7).

EFFECTIVE DATE OF 1960 AMENDMENT

Amendment of section by Pub. L. 86-478 effective on the first day of the first month which begins more than 10 days after June 1, 1960, and, for purposes of the rate of the special tax imposed by section 5801 of this title, shall apply with respect to periods beginning after June 30, 1960, see section 5 of Pub. L. 86-478, set out as a note under section 5801 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title. § 5849. Citation of chapter.

This chapter may be cited as the "National Firearms Act" and any reference in any other provision of law to the "National Firearms Act" shall be held to refer to the provisions of this chapter. (Added Pub. L. 85-859, title II, § 203 (g) (1), Sept. 2, 1958, 72 Stat. 1427.)

pay special tax" for "In case of failure to register and pay special tax" in item 5854, and added item 5855. § 5851. Possessing firearms illegally.

It shall be unlawful for any person to receive or possess any firearm which has at any time been transferred in violation of sections 5811, 5812 (b), 5813, 5814, 5844, or 5846, or which has at any time been made in violation of section 5821, or to possess any firearm which has not been registered as required by section 5841. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. (Aug. 16, 1954, ch. 736, 68A Stat. 728; Sept. 2, 1958, Pub. L. 85-859, title II, § 203 (h) (1), (2), 72 Stat. 1428.)

AMENDMENTS

1958-Pub. L. 85-859, § 203 (h)(2), catchline substituted "Possessing firearms illegally" for "Possessing firearms unlawfully transferred or made" in the catchline, and § 203 (h) (1) made it unlawful to possess any fireram which has not been registered as required by section 5841 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5852. Removing or changing identification marks.

It shall be unlawful for anyone to obliterate, remove, change, or alter the number or other identification mark required by section 5843. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of any firearm upon which such number or mark shall have been obliterated, removed, changed, or altered, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. (Aug. 16, 1954, ch. 736, 68A Stat. 728.) § 5853. Importing firearms illegally.

It shall be unlawful

(1) fraudulently or knowingly to import or bring any firearm into the United States or any territory under its control or jurisdiction, in violation of the provisions of this chapter; or

(2) knowingly to assist in so doing; or (3) to receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of any such firearm after being imported or brought in, knowing the same to have been imported or brought in contrary to law. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. (Aug. 16, 1954, ch. 736, 68A Stat. 728.)

§ 5854. Failure to register and pay special tax.

It shall be unlawful for any person required to register under the provisions of section 5802 to import, manufacture, or deal in firearms without having registered and paid the tax imposed by section

5801. (Added Pub. L. 85-859, title II, § 203 (i) (1), Sept. 2, 1958, 72 Stat. 1428.)

CODIFICATION

Similar provisions were contained in subsec. (a) of former section 5854, act Aug. 16, 1954, ch. 736, 68A Stat. 728, which was repealed by Pub. L. 85-859, § 203 (1) (1).

EFFECTIVE DATE

Section effective on Sept. 3, 1958, see section 210(a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5855. Unlawful transportation in interstate com

merce.

It shall be unlawful for any person who is required to register as provided in section 5841 and who shall not have so registered, or any other person who has not in his possession a stamp-affixed order as provided in section 5814 or a stamp-affixed declaration as provided in section 5821, to ship, carry, or deliver any firearm in interstate commerce. (Added Pub. L. 85-859, title II, § 203 (i) (1), Sept. 2, 1958, 72 Stat. 1428.)

§ 6001. Notice or regulations requiring records, statements, and special returns.

Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever in the judgment of the Secretary or his delegate it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary or his delegate deems sufficient to show whether or not such person is liable for tax under this title. (Aug. 16, 1954, ch. 736, 68A Stat. 731.)

Methods of accounting for taxable income, see section 446 et seq. of this title.

PART II.-TAX RETURNS OR STATEMENTS Subpart

A. General requirement.

B. Income tax returns.

C. Estate and gift tax returns. D. Miscellaneous provisions.

SUBPART A.-GENERAL REQUIREMENT

Sec. 6011. General requirement of return, statement, or list.

§ 6011. General requirement of return, statement, or list.

(a) General rule.

When required by regulations prescribed by the Secretary or his delegate any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary or his delegate. Every person required to make a return or statement shall include therein the information required by such forms or regulations. (b) Identification of taxpayer.

The Secretary or his delegate is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.

(c) Return of retailers excise taxes by suppliers. (1) General rule.

Under regulations prescribed by the Secretary or his delegate, the Secretary or his delegate may enter into an agreement with any supplier with respect to any retailers excise tax imposed by chapter 31 (not including the taxes imposed by section 4041), whereby such supplier will be liable to return and pay such tax (for the period for which such agreement is in effect) for the person who (without regard to this subsection) is required to return and pay such tax. Except as provided in the regulations prescribed under this subsection

(A) all provisions of law (including penalties) applicable in respect of the person who (without regard to this subsection) is required to return and pay the tax shall apply to the supplier entering into the agreement, and

(B) the person who (without regard to this subsection) is required to return and pay such tax remain subject to all provisions of law (including penalties) applicable in respect of such person.

(2) Limitations on agreement authority in the case of house-to-house salesmen.

In the case of sales, by house-to-house salesmen, of articles subject to tax under chapter 31 (other than section 4041) which are supplied by a manufacturer or distributor, if the manufacturer or distributor establishes the retail list price at which such articles are to be sold, the Secretary or his

delegate shall not, as a condition to entering into an agreement under paragraph (1), require

(A) that such house-to-house salesmen execute powers of attorney making such manufacturer or distributor an agent for the return and payment of such tax,

(B) that the manufacturer or distributor make separate returns with respect to each such house-to-house salesman, or

(C) that the manufacturer or distributor assume any liability for tax on articles supplied by any person other than such manufacturer or distributor.

(d) Interest equalization tax returns, etc.

(1) In general.

Every person shall make a return for each calendar quarter during which he incurs liability for the tax imposed by section 4911, or would so incur liability but for the provisions of section 4918. The return shall, in addition to such other information as the Secretary or his delegate may by regulations require, include a list of all acquisitions made by such person during the calendar quarter which are exempt under the provisions of section 4918, and shall, with respect to each such acquisition, be accompanied either (A) by a certificate of American ownership which complies with the provisions of section 4918(e), or (B) in the case of an acquisition for which other proof of exemption is permitted under section 4918(f), by a statement setting forth a summary of the evidence establishing such exemption and the reasons for the person's inability to establish prior American owership under subsection (b), (c), or (d) of section 4918. No return or accompanying evidence shall be required under this paragraph in connection with any acquisition with respect to which a written confirmation, furnished in accordance with the requirements described in section 4918 (c) or (d), is treated as conclusive proof of prior American ownership; nor shall any such acquisition be required to be listed in any return made under this paragraph.

(2) Information returns of commercial banks.

Every United States person (as defined in section 4920 (a) (4)) which is a commercial bank shall file a return with respect to loans and commitments to foreign obligors at such times, in such manner, and setting forth such information as the Secretary or his delegate shall by forms and regulations prescribe.

(3) Reporting requirements for members of exchanges and associations.

Every member or member organization of a national securities exchange or of a national securities association registered with the Securities and Exchange Commission shall keep such records and file such information as the Secretary or his delegate may by regulations prescribe in connection with acquisitions and sales effected by such member or member organization as a broker, and acquisitions made for the account of such member or member organization, of stock or debt obligations

(A) as to which a certificate of American ownership or blanket certificate of American ownership is executed and filed with such member or member organization as prescribed under section 4918(e); and

(B) as to which a written confirmation is furnished to a United States person stating that the acquisition

(i) in the case of a transaction on a national securities exchange, was made subject to a special contract, or

(ii) in the case of a transaction not on a national securities exchange, was from a person who had not filed a certificate of American ownership with respect to such stock or debt obligation or a blanket certificate of American ownership with respect to the account from which such stock or debt obligation was sold.

(e) Income, estate, and gift taxes.

For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see seetions 6012 to 6019, inclusive.

(Aug. 16, 1954, ch. 736, 68A Stat. 732; Sept. 2, 1958, Pub. L. 85-859, title I, § 161, 72 Stat. 1305; Sept. 2, 1964, Pub. L. 88-563, § 3(a), 78 Stat. 843.)

AMENDMENTS

1964 Subsec. (d). Pub. L. 88-563 added subsec. (d), and redesignated former subsec. (d) as (e). Subsec. (e). Pub. L. 88-563 redesignated former subsec. (d) as (e).

1958-Subsec. (c). Pub. L. 85-859 added subsec. (c) and redesignated former subsec. (c) as (d). Subsec. (d). Pub. L. 85-859 redesignated former subsec. (c) as (d).

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on the first day of the first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1 (c) of Pub. L. 85-859, set out as a note under section 4001 of this title.

FIRST RETURN PERIOD FOR INTEREST EQUALIZATION TAX RETURNS

Section 3 (e) of Pub. L. 88-563 provided that: "Notwithstanding any provision of section 6011(d)(1) of the Internal Revenue Code of 1954 [subsec. (d) (1) of this section], the first period for which returns shall be made under such section 6011(d) (1) shall be the period commencing July 19, 1963, and ending at the close of the calendar quarter in which the enactment of this Act [Sept. 2, 1964] occurs."

Sec.

SUBPART B.-INCOME TAX RETURNS

6012. Persons required to make returns of income. 6013. Joint returns of income tax by husband and wife. 6014. Income tax return-tax not computed by taxpayer. 6015. Declaration of estimated income tax by individuals. 6016. Declarations of estimated income tax by corporations.

6017. Self-employment tax returns.

§ 6012. Persons required to make returns of income. (a) General rule.

Returns with respect to income taxes under subtitle A shall be made by the following:

(1) Every individual having for the taxable year a gross income of $600 or more (except that any individual who has attained the age of 65 before the close of his taxable year shall be required to make a return only if he has for the taxable year a gross income of $1,200 or more);