Rules and Regulations Library

Title Description Category Document Type
1958-417 - Classification of the U.S. Army M14 (91 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.

Firearms Ruling
1957-34 - Classification of a 4-inch diameter barrel extension (231 KB)

Classification of a 4-inch diameter barrel extension

Firearms Ruling
1959-341 - Classification of the Dardick Handgun (96 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.

Firearms Ruling
1956-581 - Classification of a weapon made from a wooden rat trap (62 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.

Firearms Ruling
1956-548 - Classification of a "Bridger" 45 caliber Shoulder Line Throwing Gun (84 KB)

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

Firearms Ruling
1956-470 - Classification of Miniature Cannon (59 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.

Firearms Ruling
1956-597 - Classification of a .38 caliber "pen" gun (176 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.

Firearms Ruling
1956-47 - Classification of the "Project-O-Life" (164 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.

Firearms Ruling
1956-28 - Classification of a "Molgun" (104 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.

Firearms Ruling
1955-569 - Classification of a submarine spear fishing device (147 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.

Firearms Ruling
1956-195 - Classification of a Remington rolling-block carbine (60 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.

Firearms Ruling
1955-341 - Classification of a 20 gauge gun having two barrels (130 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.

Firearms Ruling
1954-519 - Classification of a plastic "pistol" (122 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.

Firearms Ruling
1954-389 - Removal of firearms from a foreign trade zone (228 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.

Firearms Ruling
1954-372 - Concealed cane gun (150 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.

Firearms Ruling
1955-528 - Classification of crank-operated gear-driven Gatling guns (127 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.

Firearms Ruling
1954-247 - Device for trapping animals (75 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.

Firearms Ruling
1954-233 - Revolver refitted with a 10-inch barrel (107 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.

Firearms Ruling
1954-245 - A tool powered by blank .22 and .38 cartridges (196 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.

Firearms Ruling
rev._rul._54-181_classification_of_certain_weapons_as_any_other_weapon_0.pdf (318 KB)

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

Firearms Ruling
1955-342 - FFLS Assembling Firearms from Component Parts (173 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. 

Firearms Ruling
1967-306 - Reactivate Unserviceable Firearms (240 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
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
1958-109-Licensing Requirements Under Federal Firearms Act (328 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.

Firearms Ruling
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