Rules and Regulations Library
Title |
Description | Category | Document Type |
|---|---|---|---|
 1967-306 - Reactivate Unserviceable Firearms (156 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. | Firearms | Ruling |
|
1967-347 - Transfer Tax Liability (319 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. | Firearms | Ruling |
|
1968-28-Importation of Firearms, Ammunition and Implements of War (2230 KB) |
This circular announces the transfer of the Arms Import Control Program from the Secretary of State to the Secretary of the Treasury. | Firearms | Industry Circular |
|
1968-368 - Classification of the Spitfire Carbine (239 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. | Firearms | Ruling |
|
1969-59 - Gunshow Sales at Non-Licensed Premises (43 KB) |
Firearms or ammunition may not be sold at gun shows by a licensed dealer, but orders may be taken under specified conditions | Firearms | Ruling |
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1970-14-Importation of Firearms, Ammunition and Implements of War (3268 KB) |
This circular announces the issuance of a new Treasury Department regulation, Part 180 of Title 26, Code of Federal Regulations, entitled Importation of Arms, Ammunition and Implements of War. | Firearms | Industry Circular |
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1972-178 - Obsolete ATF Rulings (218 KB) |
Periodic review of outstanding revenue rulings reflect that the following list of rulings are obsolete because of expiration or changes to current laws and regulations. | General | Ruling |
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1973-13 - Gunsmithing Premises and Regular Business Hours (28 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.
| Firearms | Ruling |
|
1973-19 - Bonafide Firearms Consultants and Business Premises (73 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. | Firearms | Ruling |
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1973-9 - Federal Firearms Licensees at Multiple Locations and Common Expiration Dates (28 KB) | Licensed firearms or ammunition dealers operating at multiple locations may establish a common expiration date for all licenses. | Firearms | Ruling |
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1974-11-Environmental Responsibilities (704 KB) |
This circular advises proprietors of their responsibility to ATF with respect to the National Environmental Policy Act of 1969, the Federal Water Pollution Control Act, and the National Historic Preservation Act, and of the possible effects of these requirements upon their activities. | Explosives | Industry Circular |
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1974-13 - Importation of Firearms by Members of the U.S. Armed Forces (26 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. | Firearms | Ruling |
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1974-20 - Disposition of Replacement Firearms (108 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. | Firearms | Ruling |
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1974-8 - NFA Firearms for Official Use Only (68 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. | Firearms | Ruling |
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1975-1-Pen Guns Classified as Firearms (902 KB) |
This circular announces the reclassification of small caliber weapons (such as pen guns) ostensibly designed to expel only tear gas, similar substances or pyrotechnic signals, which may be converted to expel a projectile by means of an explosive, as firearms. | Firearms | Industry Circular |
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1975-20 - Meaning of Terms "Inhabited Building" (15 KB) |
An office or repair shop used in connection with the manufacture, etc., of explosive materials are not "inhabited buildings."
| Explosives | Ruling |
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1975-21 - Construction of Storage Facilities by the Department of Defense - Concrete Floors (14 KB) |
Certain explosives storage facilities meeting standards of construction prescribed by the Department of Defense Explosives Safety Board are approved
| Explosives | Ruling |
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1975-27 - Renewed Federal Firearms License Conduct of Business (67 KB) | A firearms licensee may continue operations until his renewal application for a license is finally acted upon. | Firearms | Ruling |
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1975-31 - Meaning of the Terms "Engaged in the Business" (13 KB) |
Explosives manufacturer license required for certain companies that manufacture explosive materials for use in their own operations.
| Explosives | Ruling |
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1975-7 - Small Caliber Penguns (51 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. | Firearms | Ruling |
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1976-15 - Acquisition and Disposition of Pawned Firearms (52 KB) | Certain reporting and recordkeeping requirements of pawnbrokers are explained. | Firearms | Ruling |
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1976-18 - Alternate Bullet-Resistant Construction Standards for Explosives Magazines (21 KB) |
ATF prescribes alternate bullet resistance construction standards for explosives storage facilities.
| Explosives | Ruling |
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1976-22 - Qualifying Tax Free Transfers (85 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. | Firearms | Ruling |
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1976-24-State of Residency of Armed Service Members (782 KB) |
A member of the Armed Forces on active duty is a resident of the State in which his permanent duty station is located. | Firearms | Ruling |
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1976-25 - Recordkeeping Requirements Salvaged Firearms (69 KB) | Recordkeeping requirements for Title I firearms from which parts are salvaged for use in repairing firearms are clarified. | Firearms | Ruling |