A transfer TO a gov. agency would go Form 5, Form 10 is GOV. agency only, Gov. agency(Form 5) TO an Indivividual/CORP/ or trust would go on a Form 4 and tax would be due, Unless they are a lawfull Heir, then a form 5 would be used and only if it is a transferable item.
Form 1 application to manufacture a firearm...not a transfer
Form 2 SOT notice of manufacture of Firearm
Form 3 SOT to SOT tax free transfer of firearm
the other are covered above
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