Reason

Second Amendment Roundup: The Zero Tax on NFA Firearms

By Stephen Halbrook Aug 10, 2025, 10:42 pm113 pts
The National Firearms Act, chapter 53 of the Internal Revenue Code, finds its basis in U.S. Const. Art. I, § 8, under which "The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises…." It imposes special occupational taxes for businesses and making and transfer taxes…

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