The National Firearms Act, chapter 53 of the Internal Revenue Code, finds its basis in U.S. Const. Art. I, § 8, under which "The Congress shall have Power To lay and collect Taxes, Duties, Imposts and ...
Sen. Tom Cotton, R-Ark., and other Senate Republicans recently introduced legislation that would abolish transfer taxes on firearms regulated under the National Firearms Act (NFA). The bill, called ...
A new petition filed with the Supreme Court on Friday asks the justices to find a nearly 100-year-old firearm regulation unconstitutional. Under the National Firearms Act of 1934 (NFA), rifles with a ...
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