An Act to amend the provisions of the Internal Revenue Code which relate to machine guns and short-barreled firearms, so as to impose a tax on the making of sawed-off shotguns and to extend such provisions to Alaska and Hawaii, and for other purposes.
PL 82-353 (H.R.7189), enacted 05/21/1952

66 S T A T . ] 
PUBLIC LAW 353-MAY 21, 1952 
8? 
Public Law 353 
CHAPTER 320 
• ' ^ -^^"^ 
M ^ 21. 1952 
To amend the provisions of the Internal Revenue Code which relate to machine 
[ H . R . 7 1 8 9 ] — 
guns and short-barrelled firearms, so as to impose a tax on the making of 
sawed-off shotguns and to extend such provisions to Alaslia and Hawaii, and 
for other purposes. 
Internal R evenue 
Code, amendment. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ 
IMPOSITION o r TAX ON THE MAKING OF CERTAIN FIREARMS 
SECTION 1. Subchapter B of chapter 25 of the Internal Revenue 
iI ^u°s 0^2^72 o-
Code is hereby amended by adding at the end thereof the following 2733. 
new section: 
"SEC. 2734. TAX ON MAKING FIREARMS. 
'•(a) RATE.—There shall be levied, collected, and paid upon the 
making in the United States of any firearm (whether by manufacture, 
putting together, alteration, any combination thereof, or otherwise) 
a tax at that rate provided in section 2720 (a) which would apply 
to any transfer of the firearm so made. 
"(b) EXCEPTIONS.—The tax imposed by subsection (a) shall not 
apply to the making of a firearm— 
'"(1) by any person who is engaged within the United States 
in the business of manufacturing firearms; 
"(2) from another firearm witli respect to which a tax has been 
paid, prior to such making, under either section 2720 (a) or under 
subsection (a) of this section; or 
"(3) for the use of (A) the United States Government, any 
State, Territory, or possession of the United States, any political 
subdivision thereof, or the District of Columbia, or (B) any peace 
officer or any Federal officer designated by regulations 01 the 
Secretary. 
Any person who makes a firearm in respect of which the tax imposed 
by subsection (a) does not apply by reason of the preceding sentence 
shall make such report in respect thereof as the Secretary may by 
i-egulations prescribe. 
"(c) B Y WHOM PAID; W H E N PAID.—The tax imposed by subsection 
(a) shall be paid by the person making the firearm. 
Such tax shall 
be paid in advance of the making of the firearm, 
"(d) How PAID.—Payment of the tax imposed by subsection (a) 
shall be represented by appropriate stamps to be provided by the 
Secretary. 
"(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 fire-
arm, 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 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 finger-
prints and a photograph of such individual." 
E X T E N S I O N OF FIREARMS TAXES TO ALASKA A N D HAWAII 
SEC. 2. (a) Section 2720 (a) of tlie Internal Revenue Code is hereby 
amended by striking out "continental United States'- and inserting 
in lieu thereof "United States". 
f8 
PUBLIC LAW 353-MAY 21, 1952 
[66 S T A T . 
Repeal. 
(b) Sectioii 2733 (c) of the Internal Kevenue Code (defining the 
term "continental United States") is hereby repealed. 
•
V 
(c) Paragraphs (d), (e), and (f) of section 2733'of the Internal 
Kevenue Code are hereby amended by striking out "continental United 
States" in each such paragraph and inserting in lieu thereof "United 
States". 
TECHNICAL AMENDMENTS 
, 
y* 
•> T ^.. 
SEC. 3. (a) Section 2723 (c) of the Internal Kevenue Code is hereby 
amended to read as follows: 
"(c) DOCUMENTS To ACCOMPANY TRANSFERS.—No person shall trans-
:>.;;. 
fer a firearm unless such person, in addition to complying with sub-
..: ,
> section (b), transfers therewith (in compliance with such regulations 
as may be prescribed under this subchapter for proof of payment of all 
taxes on such firearm)— 
, 
"(1) for each prior transfer of such firearm which was subject 
'1^,' to the tax imposed by section 2720 (a), the stamp-affixed order 
' ' 
provided in this section, and 
"(2) for any making of such firearm which was subject to the 
tax imposed by section 2734 (a), the stamp-affixed declaration 
provided in section 2734." 
(b) Section 2726 (a) of the Internal Kevenue Code is hereby 
amended to read as follows: 
"(a) 
POSSESSING FIREARMS UNLAWFULLY TRANSFE2RRED OR MADE.—It 
shall be unlawful for any person to receive or possess any firearm 
which has at any time been transferred in violation of section 2720, 
2721 (b), 2722, 2723, 2727, or 2731 of this subchapter, or which has 
at any time been made in violation of section 2734 of this subchapter." 
(c) Section 2730 (a) of the Internal Kevenue Code is hereby 
amended by striking out "transferred" and inserting in lieu thereof 
"transferred or made". 
(d) Section 2731 of the Internal Kevenue Code is hereby amended 
by striking out "section 2720 (a)" and inserting in lieu thereof "sec-
tions 2720 (a) and 2734 (a)". 
53Sta^3|3. 
(e) Sectiou 3261 (b) of the Internal Kevenue Code is hereby 
amended by striking out the proviso and by adding at the end of such 
section 3261 (b) the following new sentence: "No person shall be 
required to register under this subsection with respect to a firearm 
which such person acquired by transfer or importation or which such 
person made, if provisions of subchapter B of chapter 25 applied to 
such transfer, importation, or making, as the case may be, and if the 
provisions which applied thereto were complied with." 
Repeal. 
(f) Sectiou 3261 (c) of the Internal Kevenue Code is hereby 
repealed. 
26 use 3263. 
(g) Sectioii 3263 (b) of the Internal Kevenue Code is hereby 
amended by inserting "or a stamp-affixed declaration as provided in 
section 2734" after "section 2723". 
E F F E C T I V E DATE 
SEC. 4. (a) The effective date of the amendments made by this 
Act shall be the first day of the fourth month following the month 
in which this Act is enacted. 
(b) Notwithstanding subsection (a), registration under section 
3261 of the Internal Revenue Code whicli is required by reason of the 
amendments made by this Act shall commence on the first day of the 
second month following the month in which this Act is enacted. 
(c) Nothing in subchapter B of chapter 25 of the Internal Kevenue 
Code or of part VIII of subchapter A of chapter 27 of the Internal 
66 
S T A T . ] 
PUBLIC LAW 355-MAY 22, 1952 
89 
Revenue Code, as amended by this Act, shall impose any liability 
(whether criminal or otherwise) in respect of any act or failure to 
act occurring before the effective date specified in subsection (a), 
unless such liability would have existed in respect of such act or 
failure to act under the provisions of such subchapter B and part 
VIII as they existed on the day prior to the effective date specified in 
subsection (a). 
(d) In the case of any persoii who is liable for a tax under any 
provision of section 3260 (a) of the Internal Eevenue Code solely 
by reason of the amendments made by this Act and who (prior to 
the effective date of these amendments) commenced the activity which 
makes him subject to tax under such provision, such tax shall be 
reckoned proportionately from the beginning of the effective date of 
these amendments to and including the thirtieth day of June fol-
lowing; and such tax shall be due on, and payable on or before, the 
last day of the fourth month after the month in which this Act is 
enacted. 
Approved May 21, 1952. 
, 
53 Stat. 393. 
26 u s e 
3 2 6 0 -
3266. 
Public Law 354 
CHAPTER 321 
AN ACT 
To amend the Act approved August 4, 1919, as amended, providinj. 
aid for the American Printing House for the Blind. 
additional 
May 22, 1952 
[H.R. 1499] 
Be it enacted hy the Senate and House of RepreHentativeH of the 
United States of America in Congress a^^semhled^ That the Act entitled 
"An Act providing additional aid for the American Printing House 
for the Blind", approved August 4, 1919, as amended, is liereby 
amended to read as follows: 
"That for the purpose of enabling the American Printing House for 
the Blind more adequately to provide books and apparatus for the 
education of the blind, there is hereby authorized to be appropriated 
annually to it, in addition to the permanent appropriation of $10,000 
made in the Act entitled 'An Act to promote the education of the 
blind', approved March 3, 1879, as amended, the sum not to exceed 
$250,000; which sum shall be expended in accordance with the require-
ments of said Act to promote the education of the blind." 
Approved May 22, 1952. 
American Print-
ing House for the 
Blind. 
4 1 Stat. 272. 
20 u s e 101. 
20 Stat. 468. 
Public Law 355 
CHAPTER 322 
AN ACT 
To amend section 280() (a) (5) of the Internal Revenue Code. 
May 22, 1952 
[H.R. 5282] 
Be it enucted J)y the Senate and House of Representatives 
of the 
United States of America in Congress assembled,, That section 2800 
(a) (5) of the Internal Revenue Code is amended by deleting the 
period at the end thereof and adding the following: "oi- to vodka pro-
duced from pure spirits in the manner authorized at registered 
distilleries." 
SEC. 2. The amendment made by this Act shall take effect on the 
first day of the first month which begins more than ten days after the 
date of the enactment of this Act. 
Approved May 22, 1952. 
Vodka. 
53 Stat. 298. 
26 u s e 2800.