Code of Federal Regulations · Section
§ 479.69 — Making A Firearm For The United States
27 C.F.R. § 479.69
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A 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. However, if a firearm is to be made on behalf of the United States, the maker must file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director in the manner prescribed in § 479.62.
Authorizing Statute
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Making26 U.S.C. § 5822
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Transfers26 U.S.C. § 5812
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Authority of Department of the Treasury26 U.S.C. § 7801
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Rules and regulations26 U.S.C. § 7805