From the U.S. Code Online via GPO Access
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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 26USC5842]

 
                     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
 
Sec. 5842. Identification of firearms


(a) Identification of firearms other than destructive devices

    Each manufacturer and importer and anyone making a firearm shall 
identify each firearm, other than a destructive device, manufactured, 
imported, or made by a serial number which may not be readily removed, 
obliterated, or altered, the name of the manufacturer, importer, or 
maker, and such other identification as the Secretary may by regulations 
prescribe.

(b) Firearms without serial number

    Any person who possesses a firearm, other than a destructive device, 
which does not bear the serial number and other information required by 
subsection (a) of this section shall identify the firearm with a serial 
number assigned by the Secretary and any other information the Secretary 
may by regulations prescribe.

(c) Identification of destructive device

    Any firearm classified as a destructive device shall be identified 
in such manner as the Secretary may by regulations prescribe.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1230; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5842, act Aug. 16, 1954, ch. 736, 68A Stat. 725, 
related to books, records, and returns, prior to the general revision of 
this chapter by Pub. L. 90-618.
    Provisions similar to those comprising this section were contained 
in prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as 
amended by act Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(e), 72 
Stat. 1427, prior to the general revision of this chapter by Pub. L. 90-
618.


                               Amendments

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