26 USC 5852 - General transfer and making tax exemption

U.S Code last checked for updates: May 16, 2024

§ 5852.

General transfer and making tax exemption

(a)

Transfer

(b)

Making by a person other than a qualified manufacturer

(c)

Making by a qualified manufacturer

(d)

Transfers between special (occupational) taxpayers

(e)

Unserviceable firearm

(f)

Right to exemption

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1233; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 5852