Rules and Regulations Library
Title |
Description | Category | Document Type |
|---|---|---|---|
 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 |
|
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 |
|
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 |
|
1974-13 - 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 |
|
1974-11-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 |
|
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 |
|
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 |
|
1973-13 - 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 |
|
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 |
|
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 |
|
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 (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 |
|
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 |