Firearms. : Hearing before the Committee on Finance, United States Senate, Eighty-sixth Congress, second session, on H. R. 4029, an act to amend the Internal revenue code of 1954 to eliminate the proration of the occupational tax on persons dealing in machineguns and certain other firearms, to reduce occupational and transfer taxes on certain weapons, to make the transferor and transferee jointly liable for the transfer tax on firearms, and to make certain changes in the definition of a firearm. April 26, 1960.