Rules and Regulations Library

Titlesort descending Description Category Document Type
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
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
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
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
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
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
1972-178 - Obsolete ATF Rulings (206 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
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
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
1974-11-Environmental Responsibilities (703 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
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
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
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
1975-1-Penguns Classified as Firearms (902 KB)

This  circular announces the reclassification of small caliber weapons (such as penguns) 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
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
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
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
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
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
1976-15 - Acquisition and Disposition of Pawned Firearms (52 KB) Certain reporting and recordkeeping requirements of pawnbrokers are explained. Firearms Ruling
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
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
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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