26 U.S.C. § 5854 : US Code - Section 5854: Exportation of firearms exempt from transfer tax
Search 26 U.S.C. § 5854 : US Code - Section 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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Transfer and making tax exemption available to certain governmental entities