Rules and Regulations Library

Titlesort ascending Description Category Document Type
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
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
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
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
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
1961-45 - Classification of a hand gun (228 KB)

This ruling clarifies that a hand gun of the Luger or semi-automatic Mauser type and the Fiala Arms and Equipment Company .22 caliber pistol, having a barrel less than 16 inches in length with an attachable shoulder stock is held to be a short-barreled rifle that comes under the purview of the National Firearms Act.

Firearms Ruling
1961-203 - Classification of a hand gun (261 KB)

This ruling clarifies that a handgun of the Luger or semi-automatic Mauser type, having a barrel less than 16 inches in length with an attachable shoulder stock is a firearm that comes within the purview of the National Firearms Act.

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
1959-340 - Classification of Unique Model L (86 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.

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

Classification of a 4-inch diameter barrel extension

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
1956-581 - 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
1956-47 - 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
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
1955-699 - Classification of a burglar alarm device (113 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.

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
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
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
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
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