CODIFICATION OF INTERNAL REVENUE LAWS subdivision thereof, or the District of Columbia, or retain it for the use of the Treasury Department or transfer it without charge to any Executive department or independent establishment of the Govern- ment for use by it. SEC. 2731. OTHER LAWS APPLICABLE. All provisions of law (including those relating to special taxes, to the assessment, collection, remission, and refund of internal revenue taxes, to the engraving, issuance, sale, accountability, cancelation, and distribution of tax-paid stamps provided for in the internal- revenue laws, and to penalties) applicable with respect to the taxes imposed by sections 2550 of subchapter A of chapter 23 and 3220 of subchapter A of chapter 27, and all other provisions of the inter- nal-revenue laws shall, insofar as not inconsistent with the provisions of this subchapter and Part VIII of subchapter A of chapter 27, be applicable with respect to the taxes imposed by section 2720 (a) of subchapter B of this chapter and section 3260 of subchapter A of chapter 27. SEC. 2732. REGULATIONS. The Commissioner, with the approval of the Secretary, shall pre- scribe such rules and regulations as may be necessary for carrying the provisions of this subchapter and Part VIII of subchapter A of chapter 27 into effect. SEC. 2733. DEFINITIONS. That for the purposes of this subchapter and Part VIII of sub- chapter A of chapter 27- (a) FIREA . - The term "firearm" means a shotgun or rifle having a barrel of less than eighteen inches in length, or any other weapon, except a pistol or revolver, from which a shot is discharged by an explosive if such weapon is capable of being concealed on the person, or a machine gun, and includes a muffler or silencer for any firearm whether or not such firearm is included within the foregoing definition, but does not include any rifle which is within the foregoing provisions solely by reason of the length of its barrel if the caliber of such rifle is .22 or smaller and if its barrel is sixteen inches or more in length. (b) MACHINE GUN.- The term "machine gun" means any weapon which shoots, or is designed to shoot, automatically or semiautomati- cally, more than one shot, without manual reloading, by a single func- tion of the trigger. (c) CONTINENTAL UNrrED STATES. -The term "continental United States" means the States of the United States and the District of Columbia. (d) IMPORTER. -The term "importer" means any person who im- ports or brings firearms into the continental United States for sale. (e) MANUFACTUrRER.-The term "manufacturer" means any person who is engaged within the continental United States in the manufac- ture of firearms, or who otherwise produces therein any firearm for sale or disposition. (f) DEALER.- The term "dealer" means any person not a manufac- turer or importer engaged within the continental United States in the business of selling firearms. The term "dealer" shall include whole- salers, pawnbrokers, and dealers in used firearms. (g) INTERSTATE COMMERCE. - The term "interstate commerce" means transportation from any State or Territory or District, or any insular possession of the United States (including the Philippine Islands), to any other State or to the District of Columbia. (h) To TRANSFER OR TRANSFERRED. -The term "to transfer" or "transferred" shall include to sell, assign, pledge, lease, loan, give away, or otherwise dispose of. (i) PEsON.-T he term "person" includes a partnership, company, association, or corporation, as well as a natural person. 294
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