Rev. Rul. 55-44

The following types of `gadget' guns have been examined by the Internal Revenue Service for the purpose of determining whether they come within the purview of section 5848(5) of the Internal Revenue Code of 1954, and are classified as follows: the `Knuckleduster,' the `French Apache Fist Revolver,' and the `Pepperbox,' all of which employ the multiple rotating barrel principle of design, are entitled to exception as a `pistol or revolver' under section 5848(1) of the Internal Revenue Code of 1954 and sections 319.26 and 319.27 of Regulations 88. Accordingly, these weapons are exempt from the requirements of chapter 53 of the Code.

The `Chicago Palm Protector' is neither a pistol nor a revolver but a device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive. Accordingly, it comes within the category of `any other weapon' as defined in section 5848(5) of the Internal Revenue Code of 1954 and section 319.5a of Regulations 88, as added by Treasury Decision 6094, C.B. 1954-2, 44, and is therefore a `firearm' subject to the requirements of chapter 53 of the Code