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.

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 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.

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. 

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.

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.

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.