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!

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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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