[Code of Federal Regulations]
[Title 27, Volume 3]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR479.69]

[Page 100]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS, AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 479_MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table 
 
                    Subpart E_Tax on Making Firearms
 
Sec.  479.69  Making a firearm for the United States.

    A firearm 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. However, if a firearm is to be made on behalf of the 
United States, the maker must file an application, in duplicate, on Form 
1 (Firearms) and obtain the approval of the Director in the manner 
prescribed in Sec.  479.62.

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