Rev. Rul. 67-424

Advice has been requested as to what measurement denotes the length of a shotgun or rifle barrel for National Firearms Act purposes.

Section 5848(1) of the Internal Revenue Code of 1954 specifies that a shotgun having a barrel or barrels of less than 18 inches in length, or a rifle having a barrel or barrels of less than 16 inches in length causes such weapon to come within the purview of the Act.

It has been determined that to accurately ascertain the barrel length of a shotgun or rifle, the bolt or breechblock of the weapon should be closed, the weapon cocked, and a rod inserted down the barrel through the bore until it contacts the face of the bolt, standing breech or breechblock. The rod then should be marked to denote the barrel end, withdrawn from the weapon and measured. This measurement will determine the distance between the breech and the muzzle of the weapon. A barrel length so determined which is less than 18 inches in length on a shotgun or less than 16 inches on a rifle will establish that the weapon does come within the purview of the National Firearms Act.

Accordingly, it is held that the length of the barrel of a shotgun or rifle is determined by the distance between the breech and the muzzle of the weapon.