{"data":{"id":"us/27-cfr-479.89","jurisdiction":"us","citation":"27 CFR 479.89","heading":"Transfers to the United States.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart F—Transfer Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f15beea8168256bf0f782586b5703b4831e920553fc6154a7e907b7d43941541","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.88","next":"us/27-cfr-479.90"},"notice":"GroundRules: Original legal text. Not legal advice."}