Rev. Rul. 54-299
Rev. Rul. 54-299; 1954-2 C.B. 439
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Citations: Rev. Rul. 54-299; 1954-2 C.B. 439
Obsoleted by Rev. Rul. 72-178
Section 2 of the Federal Firearms Act, 52 Stat. 1251, 15 U. S. C. 902, makes it unlawful for any dealer, except a licensed dealer, to transport or ship any firearm in foreign commerce. The shipment of firearms in foreign commerce would include exportation and therefore a dealer engaged exclusively in the exportation of firearms must be a licensed dealer.
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- LanguageEnglish
- Tax Analysts Electronic Citationnot available
