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A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.
Cite this article: FindLaw.com - 26 U.S.C. § 5854 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5854. Exportation of firearms exempt from transfer tax - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-5854.html
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