From the U.S. Code Online via GPO Access
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[Laws in effect as of January 3, 2005]
[Document not affected by Public Laws enacted between
  January 3, 2005 and September 26, 2006]
[CITE: 26USC5822]

 
                     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 A--Taxes
 
                    PART III--TAX ON MAKING FIREARMS
 
Sec. 5822. Making

    No person shall make a firearm unless he has (a) filed with the 
Secretary a written application, in duplicate, to make and register the 
firearm on the form prescribed by the Secretary; (b) paid any tax 
payable on the making and such payment is evidenced by the proper stamp 
affixed to the original application form; (c) identified the firearm to 
be made in the application form in such manner as the Secretary may by 
regulations prescribe; (d) identified himself in the application form in 
such manner as the Secretary may by regulations prescribe, except that, 
if such person is an individual, the identification must include his 
fingerprints and his photograph; and (e) obtained the approval of the 
Secretary to make and register the firearm and the application form 
shows such approval. Applications shall be denied if the making or 
possession of the firearm would place the person making the firearm in 
violation of law.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1228; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5831, act Aug. 16, 1954, ch. 736, 68A Stat. 724, 
made a cross reference to section 4181 of this title relating to an 
excise tax on pistols, revolvers, and firearms, prior to the general 
revision of this chapter by Pub. L. 90-618, title II, Sec. 201, Oct. 22, 
1968, 82 Stat. 1227.


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.