Rev. Rul. 56-29

Advice has been requested whether small caliber guns which fire cartridges loaded with tear gas or a similar substance are subject to the provisions of the Federal Firearms Act or the National Firearms Act (Chapter 53 of the Internal Revenue Code of 1954).

Section 1 of the Federal Firearms Act, 15 U.S.C. 901, defines a firearm as `any weapon, by whatever name known, which is designed to expel a projectile or projectiles by the action of an explosive and a firearm muffler or firearm silencer, or any part or parts of such weapon.'

Section 5848(1) of the Internal Revenue Code of 1954 defines a firearm as `a shotgun or rifle having a barrel of less than 18 inches in length, or any other weapon, except a pistol or revolver, from which a shot is discharged by an explosive if such weapon is capable of being concealed on the person, or a machine gun, and includes a muffler or silencer for any firearm whether or not such firearm is included within the foregoing definition, but does not include any rifle which is within the foregoing provisions solely by reason of the length of its barrel if the caliber of such rifle is .22 or smaller and if its barrel is 16 inches or more in length.'

The classification of a weapon within the category of a firearm is dependent upon several conditions, as indicated in the above definitions of a `firearm,' and the physical examination of the individual device is usually required to formulate a definite opinion. However, if a tear gas gun is designed to expel only a gas or other mist rather than a shot or a projectile, such a device is not classified as a firearm under either the National or Federal Firearms Act. If such a device is capable of firing other than the shells or cartridges designed for use therewith, such as fixed metallic cartridges or shotgun shells, it is a firearm within the purview of the National and/or Federal Firearms Act, depending upon the individual characteristics of the device. For example, see Revenue Ruling 55-529, C.B. 1955-2, 482, which classifies two weapons, designed to expel a gas mist but chambered to accommodate fixed shotgun shells or pistol or revolver ammunition, as firearms.