27 C.F.R. § 479.89 Transfers to the United States.
Title 27 - Alcohol, Tobacco Products and Firearms
A firearm may be transferred to the United States or any department, independent establishment or agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in §479.90 shall be followed in a tax-exempt transfer of a firearm under this section, unless the transferor is relieved of such requirement under other provisions of this part.
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart F—Transfer Tax
Exemptions Relating to Transfers of Firearms
§ 479.89 Transfers to the United States.
