§5852 — Title 26 Internal Revenue Code | U.S. Code

§5852 General transfer and making tax exemption

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART II— - EXEMPTIONS › § 5852

Last updated Apr 6, 2026|Official source

Summary

Some firearm transfers and the making of firearms can be done without paying the federal transfer tax (section 5811) or the making tax (section 5821). This covers transfers to or for the United States or its agencies, firearms made by a qualified manufacturer of the type it is allowed to make, transfers between people registered and qualified as importers, manufacturers, or dealers, and unserviceable firearms moved as curios or ornaments under rules the Secretary sets. Any tax-free transfer or making must be done by applying in the form and way the Secretary requires.

Title 26, §5852

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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)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)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)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)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.

Notes & Related Subsidiaries

Editorial Notes

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, § 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”.