
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5852]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
    CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
                                FIREARMS
 
             Subchapter B--General Provisions and Exemptions
 
                           PART II--EXEMPTIONS
 
Sec. 5852. General transfer and making tax exemption


(a) Transfer

    Any firearm may be transferred to the United States or any 
department, independent establishment, or agency thereof, without 
payment of the transfer tax imposed by section 5811.

(b) Making by a person other than a qualified manufacturer

    Any firearm may be made by, or on behalf of, the United States, or 
any department, independent establishment, or agency thereof, without 
payment of the making tax imposed by section 5821.

(c) Making by a qualified manufacturer

    A manufacturer qualified under this chapter to engage in such 
business may make the type of firearm which he is qualified to 
manufacture without payment of the making tax imposed by section 5821.

(d) Transfers between special (occupational) taxpayers

    A firearm registered to a person qualified under this chapter to 
engage in business as an importer, manufacturer, or dealer may be 
transferred by that person without payment of the transfer tax imposed 
by section 5811 to any other person qualified under this chapter to 
manufacture, import, or deal in that type of firearm.

(e) Unserviceable firearm

    An unserviceable firearm may be transferred as a curio or ornament 
without payment of the transfer tax imposed by section 5811, under such 
requirements as the Secretary may by regulations prescribe.

(f) Right to exemption

    No firearm may be transferred or made exempt from tax under the 
provisions of this section unless the transfer or making is performed 
pursuant to an application in such form and manner as the Secretary may 
by regulations prescribe.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1233; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5852, act Aug. 16, 1954, ch. 736, 68A Stat. 728, 
related to removing or changing identification marks, prior to the 
general revision of this chapter by Pub. L. 90-618. See section 5861(g) 
of this title and section 922(k) of Title 18, Crimes and Criminal 
Procedure.
    Provisions similar to those comprising this section were contained 
in prior section 5814, act Aug. 16, 1954, ch. 736, 68A Stat. 723, as 
amended by act Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(c), 72 
Stat. 1427, prior to the general revision of this chapter by Pub. L. 90-
618.


                               Amendments

    1976--Subsecs. (e), (f). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary''.
