2004-5 - Minigun Ruling
Download 2004-5 - Minigun Ruling (940.1 KB)The 7.62mm Aircraft Machine Gun, identified in the U.S. military inventory as the "M-134" (Army), "GAU-2B/A" (Air Force), and "GAU-17/A" (Navy), is a machinegun as defined by 26 U.S.C. 5845(b). Rev. Rul. 55-528 modified.
Document Number:
2004-05