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TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS

HEAD

Sec. 5845. Definitions

STATUTE

For the purpose of this chapter -
(a) Firearm
The term "firearm" means (1) a shotgun having a barrel or barrels
of less than 18 inches in length; (2) a weapon made from a shotgun
if such weapon as modified has an overall length of less than 26
inches or a barrel or barrels of less than 18 inches in length; (3)
a rifle having a barrel or barrels of less than 16 inches in
length; (4) a weapon made from a rifle if such weapon as modified
has an overall length of less than 26 inches or a barrel or barrels
of less than 16 inches in length; (5) any other weapon, as defined
in subsection (e); (6) a machinegun; (7) any silencer (as defined
in section 921 of title 18, United States Code); and (8) a
destructive device. The term "firearm" shall not include an antique
firearm or any device (other than a machinegun or destructive
device) which, although designed as a weapon, the Secretary finds
by reason of the date of its manufacture, value, design, and other
characteristics is primarily a collector's item and is not likely
to be used as a weapon.
(b) Machinegun
The term "machinegun" means any weapon which shoots, is designed
to shoot, or can be readily restored to shoot, automatically more
than one shot, without manual reloading, by a single function of
the trigger. The term shall also include the frame or receiver of
any such weapon, any part designed and intended solely and
exclusively, or combination of parts designed and intended, for use
in converting a weapon into a machinegun, and any combination of
parts from which a machinegun can be assembled if such parts are in
the possession or under the control of a person.
(c) Rifle
The term "rifle" means a weapon designed or redesigned, made or
remade, and intended to be fired from the shoulder and designed or
redesigned and made or remade to use the energy of the explosive in
a fixed cartridge to fire only a single projectile through a rifled
bore for each single pull of the trigger, and shall include any
such weapon which may be readily restored to fire a fixed
cartridge.
(d) Shotgun
The term "shotgun" means a weapon designed or redesigned, made or
remade, and intended to be fired from the shoulder and designed or
redesigned and made or remade to use the energy of the explosive in
a fixed shotgun shell to fire through a smooth bore either a number
of projectiles (ball shot) or a single projectile for each pull of
the trigger, and shall include any such weapon which may be readily
restored to fire a fixed shotgun shell.
(e) Any other weapon
The term "any other weapon" means any weapon or device capable of
being concealed on the person from which a shot can be discharged
through the energy of an explosive, a pistol or revolver having a
barrel with a smooth bore designed or redesigned to fire a fixed
shotgun shell, weapons with combination shotgun and rifle barrels
12 inches or more, less than 18 inches in length, from which only a
single discharge can be made from either barrel without manual
reloading, and shall include any such weapon which may be readily
restored to fire. Such term shall not include a pistol or a
revolver having a rifled bore, or rifled bores, or weapons
designed, made, or intended to be fired from the shoulder and not
capable of firing fixed ammunition.
(f) Destructive device
The term "destructive device" means (1) any explosive,
incendiary, or poison gas (A) bomb, (B) grenade, (C) rocket having
a propellent charge of more than four ounces, (D) missile having an
explosive or incendiary charge of more than one-quarter ounce, (E)
mine, or (F) similar device; (2) any type of weapon by whatever
name known which will, or which may be readily converted to, expel
a projectile by the action of an explosive or other propellant, the
barrel or barrels of which have a bore of more than one-half inch
in diameter, except a shotgun or shotgun shell which the Secretary
finds is generally recognized as particularly suitable for sporting
purposes; and (3) any combination of parts either designed or
intended for use in converting any device into a destructive device
as defined in subparagraphs (1) and (2) and from which a
destructive device may be readily assembled.

The term "destructive
device" shall not include any device which is neither designed nor
redesigned for use as a weapon; any device, although originally
designed for use as a weapon, which is redesigned for use as a
signaling, pyrotechnic, line throwing, safety, or similar device;
surplus ordnance sold, loaned, or given by the Secretary of the
Army pursuant to the provisions of section 4684(2), 4685, or 4686
of title 10 of the United States Code; or any other device which
the Secretary finds is not likely to be used as a weapon, or is an
antique or is a rifle which the owner intends to use solely for
sporting purposes.

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