Rev. Rul. 56-379

The Internal Revenue Service has had the occasion to classify a 37 MM (1 1/2 inch caliber) gun with a 14 inch barrel, designed to fire, by means of an explosive, a special cartridge having a projectile loaded with tear gas, and constructed in such a manner as to be incapable of firing other than the gas shells or special cartridges designed for use therewith. Held, a tear gas gun incapable of firing other than the gas shells or special cartridges designed for use therewith is not a `firearm' as defined in the National Firearms Act, Section 5848 of the Internal Revenue Code of 1954. However, this device is a `firearm' as defined in the Federal Firearms Act, 15 U.S.C. 903, for the reason that it fires a projectile by means of an explosive and, therefore, is subject to the regulatory requirements of such act.

For a general classification of tear gas guns, see Revenue Ruling 56-29, C.B. 1956-1, 552.