Firearms Rulings

Title Description
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

1956-597 - Classification of a .38 caliber "pen" gun (175.83 KB)

This ruling clarifies that a .38 caliber "pen" gun and a 20-gauge weapon ostensibly designed as tear gas devices are classified as firearms within the purview of the National Firearms Act.

1956-581 - Classification of a weapon made from a wooden rat trap (61.12 KB)

This ruling clarifies that a weapon made from a wooden rattrap, affixed with a short threaded barrel chambered for a pistol cartridge and which is fired by a wire trigger release is a firearm classified as an “any other weapon” and within the purview of the NFA.

1956-548 - Classification of a "Bridger" 45 caliber Shoulder Line Throwing Gun (83.85 KB)

This ruling clarifies that under certain conditions a “Bridger” 45 is a firearm within the purview of the NFA.

1956-470 - Classification of Miniature Cannon (58.91 KB)

This ruling clarifies that a miniature cannon with a 20-gauge barrel and certain other component parts in its assembled condition is not a “firearm” as defined in section 5848 of the Internal Revenue Code.

1956-47 - Classification of the "Project-O-Life" (163.31 KB)

This ruling advises that the "Project-O’LiFe," ostensibly designed to fire two .38 caliber gas shells simultaneously and to serve as a flashlight is a firearm within the purview of the National Firearms Act and the Federal Firearms Act.

1956-28 - Classification of a "Molgun" (103.23 KB)

This ruling advises that a "Molgun" made of an aluminum casing, an exposed firing mechanism, and a removable insert chamber of 12-gauge bore is a firearm within the purview of the National Firearms Act.

1956-195 - Classification of a Remington rolling-block carbine (59.76 KB)

This ruling advises that a Remington rolling-block carbine 7mm Mauser caliber converted into a handgun type weapon chambered for the .257 Roberts rifle cartridge is a firearm defined in the .Internal Revenue Code.

1955-699 - Classification of a burglar alarm device (112.5 KB)

This ruling clarifies that a burglar alarm device consisting of a metal cylinder, hinged in the middle so it can be opened to chamber a 20-gauge shotgun is not a firearm within the purview of the National Firearms Act.

1955-569 - Classification of a submarine spear fishing device (146.06 KB)

This ruling clarifies when a device ostensibly designed for submarine spearfishing but capable of chambering and firing .22 caliber rimfire ammunition would be considered a firearm within the purview of the National Firearms Act.

1955-528 - Classification of crank-operated gear-driven Gatling guns (126.77 KB)

This ruling clarifies at what point a crank-operated gear-driven Gatling guns would fall or would not fall within the purview of the National Firearms Act.

1955-342 - FFLS Assembling Firearms from Component Parts (172.4 KB)

A dealer who engages in the business of assembling firearms from component parts for purposes of sale or distribution in interstate or foreign commerce must be licensed as a manufacturer of firearms, pursuant to provisions of the Federal Firearms Act.  The manufacturer’s excise tax is imposed under the Internal Revenue Code of 1934 on the sale of firearms so produced. 

1955-341 - Classification of a 20 gauge gun having two barrels (129.87 KB)

This ruling clarifies that a 20-gauge gun having two barrels pointing in opposite directions, each of which is threaded to a centerpiece containing a firing mechanism and may be concealed on a person, is a firearm within the purview of the National Firearms Act.

1954-519 - Classification of a plastic "pistol" (121.33 KB)

This ruling advises that a plastic "pistol" is not a firearm under the Federal Firearms Act although designed to expel a projectile by the action of an explosive.

1954-389 - Removal of firearms from a foreign trade zone (227.4 KB)

This ruling clarifies that removal of firearms from a foreign trade zone for any purpose other than reshipment to a place outside the jurisdiction of the U.S. constitutes importation as of the time they were originally brought within the limits of the U.S.

1954-247 - Device for trapping animals (74.91 KB)

A device for trapping animals that fires a special plastic cartridge but is not capable of firing projectiles is not a firearm within the Federal Firearms Act.

1954-372 - Concealed cane gun (149.08 KB)

A .410 gauge gun concealed in a cane, or a pistol grip handgun with 8-inch chambered for a .410 gauge shotgun shell, are firearms within the purview of the NFA.  A flare pistol is not a firearm if capable of firing only pyrotechnic shells or cartridges designed for use with it.

1954-245 - A tool powered by blank .22 and .38 cartridges (195.96 KB)

A tool powered by blank .22 and .38 cartridges which is used for setting studs or driving anchors into masonry or metal is not a firearm within the Federal Firearms Act.

1954-233 - Revolver refitted with a 10-inch barrel (106.72 KB)

A revolver refitted with a 10-inch barrel and classified as an “any other weapon” and is a firearm under Sec. 2733(a) of the IRC.

rev._rul._54-181_classification_of_certain_weapons_as_any_other_weapon_0.pdf (317.31 KB)

This ruling advises that certain weapons fall within the definition of an “any other weapon” within the purview of the Federal Firearms Act.

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