The light - emmitting part of a tracer is within the bullet and light escapes only toward the rear quadrant.
So, if you are close to the shooting plane and looking toward the target, then there is a chance to see the tracers.
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Win 7/64 Ult.; Phenom II X6 1100T; ASUS Crosshair IV; 16 GB DDR3/1600 Corsair; ASUS EAH6950/2GB; Logitech G940 & the usual suspects
 
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