The following tutorial will show you around the part 479 landing page.
27 CFR Part 447
Importation of Arms, Ammunition and Implements of War
27 CFR Part 478
Commerce in Firearms and Ammunition
27 CFR Part 479
Machine Guns, Destructive Devices, and Certain Other Firearms
27 CFR Part 555
Commerce in Explosives
27 CFR Part 646
Contraband Cigarettes
27 CFR Part 771
Rules of Practice in Explosive License and Permit Proceedings
Effective date is the date this part was last amended
If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, I.R.C.).