Firearms Rulings

Title Description
1976-25 - Recordkeeping Requirements Salvaged Firearms (68.88 KB) Recordkeeping requirements for Title I firearms from which parts are salvaged for use in repairing firearms are clarified.
1976-24-State of Residency of Armed Service Members (781.77 KB)

A member of the Armed Forces on active duty is a resident of the State in which his permanent duty station is located. 

1976-22 - Qualifying Tax Free Transfers (84.68 KB) Mere possession of a license and a special tax stamp as a dealer in firearms does not qualify a person to receive firearms transfer-tax-free. Rev. Rul. 58-432 superseded.
1976-15 - Acquisition and Disposition of Pawned Firearms (51.13 KB) Certain reporting and recordkeeping requirements of pawnbrokers are explained.
1976-6 - Tasers as Firearms (25.14 KB) A hand-held device designed to expel by means of an explosive two electrical contacts (barbs) connected by two wires attached to a high voltage source in the device classified as a firearm.
1975-27 - Renewed Federal Firearms License Conduct of Business (66.63 KB) A firearms licensee may continue operations until his renewal application for a license is finally acted upon.
1975-7 - Small Caliber Penguns (50.38 KB) A small caliber weapon ostensibly designed to expel only tear gas, similar substances, or pyrotechnic signals, which may readily be converted to expel a projectile by means of an explosive, classified as a firearm.
ATF Proc. 75-3: Recordkeeping for drop shipments (248.41 KB)
This ATF Procedure sets forth the recordkeeping procedures for "drop shipments" of firearms (other than National Firearms Act firearms as defined in section 5845(a) of Chapter 53, Title 26, U.S.C.) and ammunition between federally licensed firearms dealers, importers, and manufacturers.
1974-20 - Disposition of Replacement Firearms (107.08 KB) Form 4473 shall not be required to record disposition of a like replacement firearm when such firearm is delivered by a licensee to the person from whom the malfunctioning or damaged firearm was received, provided such disposition is recorded in the licensee’s permanent records.
1974-13 - Importation of Firearms by Members of the U.S. Armed Forces (25.42 KB) A member of the U.S. Armed Forces who is a resident of any State or territory which requires that a permit or other authorization be issued prior to possessing or owning a handgun shall submit evidence of compliance with State law when applying to import a handgun.
1974-8 - NFA Firearms for Official Use Only (67.45 KB) When NFA firearms are registered on Form 10 by governmental entities, subsequent transfers of such firearms shall be made only to other governmental entities.
1973-19 - Bonafide Firearms Consultants and Business Premises (72.96 KB) Because of the nature of operations conducted by a consultant or expert, he shall not be required to have business premises open to the general public or to have regular business hours.
1973-13 - Gunsmithing Premises and Regular Business Hours (27.32 KB)
Because of the nature of operations conducted by a gunsmith, he shall not be required to have business premises open to the general public or to have regular business hours.
1973-9 - Federal Firearms Licensees at Multiple Locations and Common Expiration Dates (27.14 KB) Licensed firearms or ammunition dealers operating at multiple locations may establish a common expiration date for all licenses.
1969-59 - Gunshow Sales at Non-Licensed Premises (42.13 KB)

Firearms or ammunition may not be sold at gun shows by a licensed dealer, but orders may be taken under specified conditions

1968-368 - Classification of the Spitfire Carbine (238.57 KB)

This ruling clarifies that the Spitfire Carbine, manufactured by the Spitfire Manufacturing Co. is a firearm that comes within the purview of the National Firearms Act.

1967-347 - Transfer Tax Liability (318.23 KB)

Transfer tax liability is not incurred where a shotgun or rifle coming within the purview of the National Firearms Act(NFA) is returned to the manufacturer for conversion into a weapon not coming within the provisions of the NFA.

1967-306 - Reactivate Unserviceable Firearms (239.5 KB)

A licensed manufacturer who also paid special (occupational) tax under the National Firearms Act may reactivate an unserviceable firearm for the purpose of sale or other disposition without incurring firearms “making” tax liability.

1961-45 - Classification of a hand gun (227.5 KB)

This ruling clarifies that a hand gun of the Luger or semi-automatic Mauser type and the Fiala Arms and Equipment Company .22 caliber pistol, having a barrel less than 16 inches in length with an attachable shoulder stock is held to be a short-barreled rifle that comes under the purview of the National Firearms Act.

1961-203 - Classification of a hand gun (260.01 KB)

This ruling clarifies that a handgun of the Luger or semi-automatic Mauser type, having a barrel less than 16 inches in length with an attachable shoulder stock is a firearm that comes within the purview of the National Firearms Act.

1959-341 - Classification of the Dardick Handgun (95.25 KB)

This ruling clarifies that the Dardick Handgun, by inserting the basic mechanism into a one piece rifle unit, the gun becomes a .22 caliber rifle with a barrel of over 16 inches.  The Dardick Handgun is not a firearm within the purview of the NFA; however; it is subject to the Federal Firearms Act.

1959-340 - Classification of Unique Model L (85.24 KB)

This ruling clarifies that the Unique, Model L, pistol and rifle attachment, a combination pistol and rifle is not a firearm within the purview of the National Firearms Act’; however, it is subject to the Federal Firearms Act.

1958-417 - Classification of the U.S. Army M14 (90.61 KB)

This ruling clarifies that the M14 "rifle" which operates either fully automatically or semi-automatically on a selective basis, is a basic design and function of a “machinegun” as defined in Section 5848(2) of the Internal Revenue Code of 1954, and, accordingly, subject to the provisions of the NFA.

1958-109-Licensing Requirements Under Federal Firearms Act (327.03 KB)

Any person engaged in the business of selling firearms or pistol or revolver ammunition which are received in interstate commerce, either directly or indirectly, must obtain a Federal Firearms license.

1957-34 - Classification of a 4-inch diameter barrel extension (230.15 KB)

Classification of a 4-inch diameter barrel extension

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