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.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 1964–2021 · leading case: United States v. Martinez-Hernandez, 422 F.3d 1084 (10th Cir. 2005).
United States v. Martinez-Hernandez, 422 F.3d 1084 (10th Cir. 2005). “According to the government, because the California statute prohibits the possession of some firearms “described in 26 U.S.C. § 5854 ,” any conviction under that statute is a “firearms offense” because the statute is one “that prohibits the possession of a firearm described in…”
United States v. Fleish, 227 F. Supp. 967 (E.D. Mich. 1964). “” ( 26 U.S.C. § 5854 (b)). ** Count II charged that Defendant had received and had been in possession of that firearm and that that firearm “ * * * had been transferred without a written order from the person seeking to obtain such article on an application form issued * * * by…”
United States v. Alkazahg, 81 M.J. 764 (N.M.C.C.A. 2021). “2 We use the modern spelling of “machine gun” except when quoting directly from 26 U.S.C. § 5854 (b), which spells “machinegun” as one word.”
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