Rev. Rul. 56-296

The question has arisen whether the three types of weapons described herein are firearms for purposes of the National Firearms Act (Chapter 53 of the Internal Revenue Code of 1954). The weapons are as follows:

(1) A .22 caliber `Powermaster,' single shot match pistol, having a five inch barrel;

(2) A .22 caliber `Hamilton,' single shot dueling pistol, having a 6 1/8 inch barrel; and

(3) A .22 caliber `Horse Pistol,' single shot, having a 16 inch barrel.

Section 5848(1) of the Internal Revenue Code of 1954 defines a firearm as follows:

The term `firearm' means 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.

Section 179.35 of the Regulations relating to Machine Guns and Certain Other Firearms defines a pistol as follows:

`Pistol' shall mean a small projectile weapon having a short one-hand stock or butt at an angle to the line of the bore and a short barrel or barries, designed, made and intended to be aimed and fired from one hand. The term shall not include gadget devices, guns altered or converted to resemble pistols, or small portable guns erroneously referred to as pistols, such as: Nazi belt buckle pistol, glove pistol, or one-hand stock guns, fixed shotgun or fixed rifle ammunition.

The `Powermaster' and `Hamilton,' identified above in items (1) and (2), are small projectile weapons each having a short barrel, a short one-hand stock at an angle to the line of the bore, employing an `action' susceptible but not confined to use in either a single shot pistol or rifle, and designed to be aimed and fired from the hand. Accordingly, such pistols are not firearms within the intent of section 5848 of the Code.

The `Horse Pistol,' identified above in item (3), although partially meeting the foregoing criteria, being popularly but improperly referred to as a `pistol,' is not a pistol within the meaning of section 179.35 of the regulations due to the length of its barrel. More specifically, it is a gun designed to be held in one hand when fired and having a barrel of 12 inches or more but less than 18 inches in length from which only a single discharge can be made without manual reloading. Accordingly, the `Horse Pistol' is held to be a firearm within the purview of the National Firearms Act and is subject to the regulatory provisions thereof. The special (occupational) tax imposed on manufacturers and dealers in firearms of this classification is $25 per year and $1 per year, respectively. The rate of tax applicable to the transfer of firearms of this classification is $1. See sections 5801 and 5811 of the Code.