Title 27

PART 479 SUBPART F

Subpart F - Transfer Tax

• 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.
• 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

27:3.0.1.2.4.6.24	SUBJGRP 24	Application and Order for Transfer of Firearm
27:3.0.1.2.4.6.24.1	SECTION 479.81	479.81 Scope of tax.
27:3.0.1.2.4.6.24.2	SECTION 479.82	479.82 Rate of tax.
27:3.0.1.2.4.6.24.3	SECTION 479.83	479.83 Transfer tax in addition to import duty.
27:3.0.1.2.4.6.24.4	SECTION 479.84	479.84 Application to transfer.
27:3.0.1.2.4.6.24.5	SECTION 479.85	479.85 Identification of transferee.
27:3.0.1.2.4.6.24.6	SECTION 479.86	479.86 Action on application.
27:3.0.1.2.4.6.24.7	SECTION 479.87	479.87 Cancellation of stamp.
27:3.0.1.2.4.6.25	SUBJGRP 25	Exemptions Relating to Transfers of Firearms
27:3.0.1.2.4.6.25.8	SECTION 479.88	479.88 Special (occupational) taxpayers.
27:3.0.1.2.4.6.25.9	SECTION 479.89	479.89 Transfers to the United States.
27:3.0.1.2.4.6.25.10	SECTION 479.90	479.90 Certain government entities.
27:3.0.1.2.4.6.25.11	SECTION 479.90a	479.90a Estates.
27:3.0.1.2.4.6.25.12	SECTION 479.91	479.91 Unserviceable firearms.
27:3.0.1.2.4.6.25.13	SECTION 479.92	479.92 Transportation of firearms to effect transfer.
27:3.0.1.2.4.6.26	SUBJGRP 26	Other Provisions
27:3.0.1.2.4.6.26.14	SECTION 479.93	479.93 Transfers of firearms to certain persons.

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