Vector of gun + Offset of laser source = Vector to emit beam at.
As for actually emitting it, there are numerous different practices that can be used. I think the most common one is 'picking' the first object that is hit when tracing a line between the lasers source and an infinite destination on the emission vector, then drawing a beam (usually just a simple billboard sprite) between the source and the intersecting object.
First google result for 3D picking, may help you:
http://www.lighthouse3d.com/opengl/picking/ Irrlicht will no doubt provide an automated system for picking, have a look for it.
EDIT: After a bit of searching I believe what you wish to look into is irr::scene::ISceneCollisionManager::getCollisionPoint.