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Second Amendment Roundup: The Zero Tax on NFA Firearms

Upworthy Monday, 11 August 2025 ()
The Volokh Conspiracy Mostly law professors | Sometimes contrarian | Often libertarian | Always independent The National Firearms Act, chapter 53 of the Internal Revenue Code, finds its basis in U.S. Const. Art. I, ยง 8, under which "The Congress shall have Power To lay and collect Taxes, Duties,โ€ฆ
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