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The writer has NO clue what they are saying. A properly registered NFA item may be bequeathed to a heir who may legally own same.

You could not bequeath the NFA item to an heir who can not legally own guns or who can not get a sign off from a CLEO or lives in a state that bans the item.


This is from the TitleII.com website where you can pickup electornic forms.

Form 5 - Application for Tax-Exempt Transfer and Registration of Firearm

This form is used to transfer items to and from a government agency and for transfers to a lawful heir when you kick the bucket. It is also used to transfer an item back to the manufacturer for repair.


The portion below is from the ATF website FAQ section. See bolded portion.

(M10) Are there any exemptions from the making or transfer tax provisions of the NFA? [back]


Yes. These are noted below, along with the required form number. You will have to contact the Bureau of ATF, NFA Branch, Washington, DC 20226, (202) 927-8330. Completed forms must be approved by the NFA Branch prior to the making or transfer:


(1) Tax exempt transfer and registration of a firearm between special (occupational) taxpayers: ATF Form 3.



( a) Tax-exempt making of a firearm on behalf of a Federal or state agency: ATF Form 1. Tax-exempt transfer and registration of the firearm: ATF Form 5.

(http://www.machinegunbooks.com/forums/invboard1_1_2/upload/html/emoticons/cool.gif A licensed manufacturer under contract to make NFA firearms for the U. S. Government may be granted exemption from payment of the special (occupational) tax as a manufacturer of NFA firearms and exemption from all other NFA provisions (except importation) with respect to the weapons made to fulfill the contract. Exemptions are obtained by writing the NFA Branch, stating the contract number( s) and the anticipated date of termination. This exemption must be renewed each year prior to July 1.

(3) Tax-exempt transfer and registration of an unserviceable firearm which is being transferred as a curio or ornament; tax exempt transfer of a firearm to a lawful heir: ATF Form 5. 28 [26 U. S. C. 5851, 27 CFR 179.69, 179.70, 179.88, 179.89, 179.90 and 179.91]

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I have heard that a pre-86 dealer sample retained when a dealer gives up his or her license cannot be bequeathed to an heir that is not a properly licensed firearm dealer. In other words, a former dealer that retained a pre-86 sample 1928 Thompson would not be able to pass it on to their son unless their son is a machine gun dealer? Does anyone know if this is true? Thanks
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This looks like the applicable rule for Pre 86 dealers sample BUT you are allowed to keep these AFTER you give up your license, so this is not entirely true.

You can keep the sample gun as long as you live but you better sell it to another dealer before you die or the BATFE will come knocking...... http://www.machinegunbooks.com/forums/invboard1_1_2/upload/html/emoticons/ph34r.gif


You COULD will it to a family member IF that member was properly licensed.


Got this info from a former-dealer friend who retains a couple pre-86 samples.



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