26 U.S.C. § 5852

General transfer and making tax exemption

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(a) Transfer

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) Making by a person other than a qualified manufacturer

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.

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) Transfers between special (occupational) taxpayers

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) Unserviceable firearm

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) Right to exemption

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.

(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.)Editorial NotesPrior 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”.

Notes of Decisions

Cited in 10 cases (1 in the last 5 years), 1973–2025 · leading case: United States v. Daniel Clement Jones, 976 F.2d 176 (4th Cir. 1992).

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United States v. Daniel Clement Jones, 976 F.2d 176 (4th Cir. 1992). “§ 5851 (a), and the making for and transfer to the United States of any firearms, 26 U.S.C. § 5852 (a), (b), neither exemption purports to relieve those exempted from the taxes from the regulatory requirements adopted to aid in the enforcement of these taxes against otherwise…”

In Re St. Augustine Gun Works, Inc., 75 B.R. 495 (Bankr. M.D. Fla. 1987). · cites it 2× “26 U.S.C. § 5852 (c); 27 C.F.R. §§ 179.61 ,179.”

United States v. Rock Island Armory, Inc., 773 F. Supp. 117 (C.D. Ill. 1991). “26 U.S.C. §§ 5852 , 5953. Also, this argument fails to address the fact that the United States refuses to register any post-1986 machineguns, thereby severing any tax nexus for this registration requirement, with which compliance is impossible.”

United States v. Seven Miscellaneous Firearms, 503 F. Supp. 565 (D.D.C. 1980). “See 26 U.S.C. § 5852 (e). 14 . American Maritime Ass’n.”

United States v. James v. Canestri, 518 F.2d 269 (2d Cir. 1975). “26 U.S.C. § 5852 (e). They still must be registered.”

Blakley v. United States, 85 Fed. Cl. 360 (Fed. Cl. 2008). · cites it 5× “Plaintiff’s characterization of the “AR16,” however, is still in dispute, because the Government conceded this case solely on *369 the basis of an applicable exemption to the tax, under 26 U.S.C. § 5852 (d). Id.; see also Gov’t Ex.”

F.J. Vollmer Co., Inc. v. Stephen E. Higgins, Dir., Bureau of Alcohol, Tobacco & Firearms, 23 F.3d 448 (D.C. Cir. 1994). “§ 5845 (h) — "may be transferred as a curio or ornament,” 26 U.S.C. § 5852 (e).”

United States v. Richard Donald Gillis, 474 F.2d 4 (9th Cir. 1973). · cites it 2× “He contends that the sale to such an agent is exempted from the transfer tax requirements of § 5811 by the provisions of 26 U.S.C. § 5852 (a), which provides: “Any firearm may be transferred to the United States or any department, independent establishment, or agency thereof,…”

United States v. Fleischli, 119 F. Supp. 2d 819 (C.D. Ill. 2000). “The only other authority Fleischli cites in his attempt to have Count III dismissed is 26 U.S.C. § 5852 (c), but this provision merely relieves a manufacturer from having to pay a § 5821 firearm tax.”

United States v. Kittson (9th Cir. 2025). “See 26 U.S.C. §§ 5852 , 5861; 27 C.F.R. §§ 479 .”

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