Because that portion of the statute, §5845 is a codified provision from the National Firearms Act of 1934. However the NFA doesn't ACTUALLY ban machineguns. It EFFECTIVELY bans them by imposing excise tax on the manufacture and transfer of certain firearms and mandates the registration of those firearms.
Title 26 is the IRS tax code.
why is the definition of machinegun done under Title 26? That seems so misplaced...
Because that portion of the statute, §5845 is a codified provision from the National Firearms Act of 1934. However the NFA doesn't ACTUALLY ban machineguns. It EFFECTIVELY bans them by imposing excise tax on the manufacture and transfer of certain firearms and mandates the registration of those firearms.