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.

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.

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

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.

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.

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.

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.

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.

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.

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.

This procedure supersedes 2013-2. This ATF procedure gives guidance to licensed importers, manufacturers, and dealers (licensees) on how to complete the Firearms Transaction Record, ATF Form 4473 (Form 4473), as revised effective May 2020, and record the sale of a firearm, when selling to an unlicensed person who (a) Has a valid alternate permit or otherwise is exempt from National Instant Criminal Background Check System (NICS) requirements; (b) Resides in the same State as the licensee; and (c) Does not appear in person at the licensee's business premises.