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The federal firearms license was established to and implement the Gun Control Act of 1968.The 1968 act was an update or revision of the Federal Firearms Act of 1938 (FFA), which required all manufacturers and dealers of firearms who ship or receive firearms or ammunition in interstate or foreign commerce to have a license, and forbade them from transferring any firearm or most ammunition to ...
ATF Form 4473, October 2016 revision. A Firearms Transaction Record, or ATF Form 4473, is a seven-page form prescribed by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) required in the United States of America to be completed when a person proposes to purchase a firearm from a Federal Firearms License (FFL) holder, such as a gun dealer.
Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. [1] The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986.
In 1942, responsibility for enforcing federal firearms laws was given to the ATU. In the early 1950s, the Bureau of Internal Revenue was renamed "Internal Revenue Service" (IRS), [6] and the ATU was given the additional responsibility of enforcing federal tobacco tax laws. At this time, the name of the ATU was changed to the Alcohol and Tobacco ...
Under the Gun Control Act of 1968, the Bureau of Alcohol, Tobacco and Firearms (ATF) was given wide latitude on the enforcement of regulations pertaining to holders of Federal Firearms Licenses (FFL) (which enable an individual or a company to engage in a business pertaining to the manufacture or importation of firearms and ammunition, or the ...
The prosecution of Hunter Biden on federal firearms charges stems from a 7-page form that would-be gun buyers must fill out when purchasing a weapon from a licensed gun business. The form includes ...