Page:United States Statutes at Large Volume 66.djvu/134

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PUBLIC LAW 353-MAY 21, 1952

Repeal. • V

[66 S T A T.

(b) Section 2733(c) of the Internal Revenue Code (defining the term "continental United States") is hereby repealed. (c) Paragraphs (d), (e), and (f) of section 2733'of the Internal Revenue Code are hereby amended by striking out "continental United States" in each such paragraph and inserting in lieu thereof "United States". TECHNICAL AMENDMENTS

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SEC. 3. (a) Section 2723(c) of the Internal Revenue 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 Revenue Code is hereby amended to read as follows: "(a)

53Sta^3|3.

Repeal. 26 USC 3263.

POSSESSING FIREARMS UNLAWFULLY TRANSFERRED 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 Revenue Code is hereby amended by striking out "transferred" and inserting in lieu thereof "transferred or made". (d) Section 2731 of the Internal Revenue Code is hereby amended by striking out "section 2720(a) " and inserting in lieu thereof "sections 2720(a) and 2734 (a) ". (e) Section 3261(b) of the Internal Revenue 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." (f) Section 3261(c) of the Internal Revenue Code is hereby repealed. (g) Section 3263(b) of the Internal Revenue Code is hereby amended by inserting "or a stamp-affixed declaration as provided in section 2734" after "section 2723". EFFECTIVE 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 which 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 Revenue Code or of part VIII of subchapter A of chapter 27 of the Internal

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