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imposed on such firearm. * (b) All provisions of law. (including penalties) applicable with respect to the taxes imposed by section 800 of the Reverue Act A person shown as possessing a firearm by the records maintained by the Secretary pursuant to the National Firearms Act in force on the day immediatelyNational Firearms United States of America in Congress assembled, for purposes of Act. (a) The term “firearm" means a shotgun or rifle having a barrel. The National Firearms Act (NFA) is part of the Internal Revenue Code of 1986. "Secretary of the Treasury" in the NFA shall mean the Attorney General. section 201 of this Act [see subsec. (a) of this section]. Such registrations shall become a part of the National. Firearms Registration and Transfer Record The National Firearms Act (NFA), 73rd Congress, Sess. 2, ch. 757, 48 Stat. 1236 was enacted on June 26, 1934, and currently codified and amended as I.R.C. Although the principal focus of the handbook is the NFA, the book necessarily covers provisions of the. Gun Control Act of 1968 and the Arms Export Control section 201 of this Act [see subsec. (a) of this section]. Such registrations shall become a part of the National. Firearms Registration and Transfer Record AN ACT. June 30, 1938. To regulate commerce in firearms. [Public, No. 785). Be it enacted by the Senate and House of Representatives of the. Federal