It shall be unlawful for any person-
26 U.S.C. § 5861
PRIOR PROVISIONSA prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729, relating to penalties, was omitted in the general revision of this chapter by Pub. L. 90-618.Provisions similar to those comprising subsecs. (a), (b), (d), (g), (j), and (k) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 90-618 as follows:
|Present subsecs.:||Prior sections|
EFFECTIVE DATESection effective on first day of first month following October 1968, see section 207 of Pub. L. 90-618 set out as a note under sectionof this title.
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.