26 U.S.C. § 5854
Exportation of firearms exempt from transfer tax
A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.
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Nearby sections (25 sections)
- 5841 · Registration of firearms
- 5842 · Identification of firearms
- 5843 · Records and returns
- 5844 · Importation
- 5845 · Definitions
- 5846 · Other laws applicable
- 5847 · Effect on other laws
- 5848 · Restrictive use of information
- 5849 · Citation of chapter
- 5851 · Special (occupational) tax exemption
- 5852 · General transfer and making tax exemption
- 5853 · Transfer and making tax exemption available to certain…
- 5854 · Exportation of firearms exempt from transfer tax
- 5861 · Prohibited acts
- 5871 · Penalties
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- 6011 · General requirement of return, statement, or list
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- 6013 · Joint returns of income tax by husband and wife
- 6014 · Income tax return—tax not computed by taxpayer
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- 6016 · Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82…