Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5854
Exportation of firearms exempt from transfer tax
Official textgovinfo.govlast amended
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
- 5872 · Forfeitures
- 5881 · Greenmail
- 5891 · Structured settlement factoring transactions
- 6001 · Notice or regulations requiring records, statements, and special…
- 6011 · General requirement of return, statement, or list
- 6012 · Persons required to make returns of income
- 6013 · Joint returns of income tax by husband and wife
- 6014 · Income tax return—tax not computed by taxpayer
- 6015 · Relief from joint and several liability on joint return
- 6016 · [§6016. Repealed. Pub. L. 90–364, title I, §103(a), June 28,…