Rev. Rul. 60-118

The Internal Revenue Service has had the occasion to examine a 32-20, 6 shot revolver, a weapon having a barrel 12 1/4 inches in length and a revolving cylinder. This weapon is a gun designed to be held in one hand when fired. The barrel is 12 inches or more but less than 18 inches in length, and only a single discharge can be made from it without manual reloading. Held: the 32-20, 6 shot revolver falls within the definition of `any other weapon' under section 5848 (5) of the National Firearms Act (chapter 53 of the Internal Revenue Code of 1954). The rate of tax applicable to the transfer of firearms of this classification is one dollar. See section 5811(a) of the National Fireamrs Act.