Code of Federal Regulations · Section
§ 479.89 — Transfers To The United States
27 C.F.R. § 479.89
View:
A firearm may be transferred to the United States or any department, independent establishment or agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in § 479.90 shall be followed in a tax-exempt transfer of a firearm under this section, unless the transferor is relieved of such requirement under other provisions of this part.
Authorizing Statute
-
Making26 U.S.C. § 5822
-
Transfers26 U.S.C. § 5812
-
Authority of Department of the Treasury26 U.S.C. § 7801
-
Rules and regulations26 U.S.C. § 7805