There is a lot of misinformation out there about the National Firearms Act… today on The Legal Brief, Adam Kraut breaks it down for you!

Links for this episode:

The National Firearms Act https://www.law.cornell.edu/uscode/te…

The Regulations Pertaining to the National Firearms Act https://www.law.cornell.edu/cfr/text/…

National Firearms Registration and Transfer Record (NFRTR) – 26 USC § 5841 https://www.law.cornell.edu/uscode/te…

National Firearms Registration and Transfer Record (NFRTR) – 27 CFR § 479.101 https://www.law.cornell.edu/cfr/text/…

Special Occupational Tax – 26 USC § 5801 https://www.law.cornell.edu/uscode/te…

Special Occupational Tax – 27 CFR § 479.32 https://www.law.cornell.edu/cfr/text/…

Transfer Tax – 26 USC § 5811 https://www.law.cornell.edu/uscode/te…

Transfer Tax – 27 CFR § 479.82 https://www.law.cornell.edu/cfr/text/…

Tax on Making – 26 USC § 5821 https://www.law.cornell.edu/uscode/te…

Tax on Making – 27 CFR 479.61 https://www.law.cornell.edu/cfr/text/…

Definition of a Person https://www.law.cornell.edu/uscode/te… ————————

 

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