SHORT BARRELED RIFLES
A short barreled rifle (SBR) is defined in the law as:
26 U.S.C. sec. 5845(a)
* * * *
(3) a rifle having a barrel or barrels 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; * * *
ATF takes the position that this definition includes any
combination of parts from which a short barreled rifle can be
assembled. And they said this included a set of parts with dual
uses. In the Supreme court case of U.S. v. Thompson/Center Arms
Co., 504 U.S. 505 (1992) ATF said a set consisting of a receiver,
a 16"+ barrel, a pistol grip stock, a shoulder stock, and a barrel
less than 16 inches long was a short barreled rifle. The idea of
the kit was that you needed only one receiver, and you could have
both a rifle and pistol in one gun. While making a pistol out of a
rifle is making a short rifle, ATF has approved of converting a
pistol into a rifle, and then converting it back into a pistol,
without "making" a short barreled rifle when it is converted back
into a pistol; that was not an issue. See, for example Revenue
Rulings 59-340, 59-341 and 61-203. T/C made one set on a Form 1,
then sued for a tax refund, claiming the set was not a SBR, unless
it actually was assembled with the shoulder stock, and short
barrel, something they instructed the purchaser of the set not to
do. The Supreme court disagreed with ATF, and agreed with
Thompson/Center.
http://www-2.cs.cmu.edu/afs/cs.cmu.edu/user/wbardwel/public/nfalist/nfa_faq.txt
Hopes this helps, further info at the link, at least if you can understand it. /ubbthreads/images/graemlins/laugh.gif
Cro-mag