---
kind: "section"
citation: "26 U.S.C. § 5852"
title: "26"
title_heading: "Internal Revenue Code"
number: "5852"
heading: "General transfer and making tax exemption"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5852"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms"
  - "Subchapter B — General Provisions and Exemptions"
  - "Part II — Exemptions"
---

# §5852. General transfer and making tax exemption

- (a) **Transfer—** Any [firearm](/usc/26/5845.md?p=a) may be transferred to the United States or any department, independent establishment, or agency thereof, without payment of the [transfer](/usc/26/5845.md?p=j) tax imposed by section 5811.
- (b) **Making by a person other than a qualified manufacturer—** Any [firearm](/usc/26/5845.md?p=a) 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.
- (c) **Making by a qualified manufacturer—** A [manufacturer](/usc/26/5845.md?p=m) qualified under this chapter to engage in such business may make the type of [firearm](/usc/26/5845.md?p=a) which he is qualified to manufacture without payment of the making tax imposed by section 5821.
- (d) **Transfers between special (occupational) tax­payers—** A [firearm](/usc/26/5845.md?p=a) registered to a person qualified under this chapter to engage in business as an [importer](/usc/26/5702.md?p=k), [manufacturer](/usc/26/5845.md?p=m), or [dealer](/usc/26/5845.md?p=k) may be transferred by that person without payment of the [transfer](/usc/26/5845.md?p=j) tax imposed by [section 5811](/usc/26/5811.md) to any other person qualified under this chapter to manufacture, import, or deal in that type of [firearm](/usc/26/5845.md?p=a).
- (e) **Unserviceable firearm—** An [unserviceable firearm](/usc/26/5845.md?p=h) may be transferred as a curio or ornament without payment of the [transfer](/usc/26/5845.md?p=j) tax imposed by [section 5811](/usc/26/5811.md), under such requirements as the Secretary may by regulations prescribe.
- (f) **Right to exemption—** No [firearm](/usc/26/5845.md?p=a) may be transferred or made exempt from tax under the provisions of this section unless the [transfer](/usc/26/5845.md?p=j) or making is performed pursuant to an application in such form and manner as the Secretary may by regulations prescribe.

## Source credit

(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.)

## Notes

### Editorial Notes

### Prior 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”.