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Antique and Collector Item Exclusion

IRC §5845(a)

Excludes antique firearms (manufactured in or before 1898) and certain collector items from the definition of 'firearm,' thereby exempting them from NFA transfer and making taxes.

Eligibility

Applies to firearms manufactured in or before 1898 using obsolete ammunition, or items the Secretary finds are primarily collector items not likely to be used as weapons.

Frequently Asked Questions

Who is eligible for the Antique and Collector Item Exclusion?

Applies to firearms manufactured in or before 1898 using obsolete ammunition, or items the Secretary finds are primarily collector items not likely to be used as weapons.

How does the Antique and Collector Item Exclusion work?

Excludes antique firearms (manufactured in or before 1898) and certain collector items from the definition of 'firearm,' thereby exempting them from NFA transfer and making taxes.

What law authorizes the Antique and Collector Item Exclusion?

The Antique and Collector Item Exclusion is authorized under IRC §5845(a) of the Internal Revenue Code (Title 26, United States Code).

Statutory Text — IRC §5845

Source: Internal Revenue Code, Title 26, United States Code

§ 5845. Definitions For the purpose of this chapter—(a) FirearmThe term “firearm” means (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (5) any other weapon, as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in section 921 of title 18, United States Code); and (8) a destructive device. The term “firearm” shall not include an antique firearm or any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector’s item and is not likely to be used as a weapon. (b) MachinegunThe term “machinegun” means any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machinegun, and any combination of parts from which a machinegun can be assembled if such parts are in the possession or under the control of a person. (c) RifleThe term “rifle” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed cartridge. (d) ShotgunThe term “shotgun” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of projectiles (ball shot) or a single projectile for each pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed shotgun shell.

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