{"data":{"id":"us/27-cfr-479.91","jurisdiction":"us","citation":"27 CFR 479.91","heading":"Unserviceable firearms.","body":"An unserviceable firearm may be transferred as a curio or ornament 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, except a statement shall be entered on the transfer application, Form 5 (Firearms), by the transferor that he is entitled to the exemption because the firearm to be transferred is unservicable and is being transferred as a curio or ornament. An unapproved transfer, the transfer of a firearm under the provisions of this section which is in fact not an unserviceable firearm, or the transfer of an unserviceable firearm as something other than a curio or ornament, may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5811, 5852, 5861, and 5871.)","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":"e190ad7feaa0462079f4ee46f9ba4a4efdff6288e8075b1c184c399cd70a1468","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.90a","next":"us/27-cfr-479.92"},"notice":"GroundRules: Original legal text. Not legal advice."}