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.

1976-22 - 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 Rul. 58-432 superseded.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.

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

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