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Rev. Rul. 66-195


Rev. Rul. 66-195; 1966-2 C.B. 554

DATED
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Citations: Rev. Rul. 66-195; 1966-2 C.B. 554

Obsoleted by Rev. Rul. 72-178

Rev. Rul. 66-195

Advice has been requested whether a rocket carbine comes within the purview of the National Firearms Act (chapter 53 of the Internal Revenue Code of 1954) and/or the Federal Firearms Act (chapter 18, title 15 of the United States Code).

The rocket carbine has the external appearance, as well as the general dimensions, of a rifle. Its features include a 13 mm. ventilated launching tube over 18 inches in length which is attached to a shoulder stock and a trigger assembly. The overall length of the carbine it more than 26 inches. The launching tube guides a bullet-shaped projectile. The discharge of the projectile is controlled by the trigger. The projectile derives its energy from the ignition of a solid fuel which continues to be energized during flight by the burning of the fuel (propellant). The striking force of the projectile expelled from the launching tube is comparable to that of a conventional small arm. The carbine is not capable of fully automatic firing.

The rocket carbine expels a projectile through the use of an explosive force generated by the initial burning of the propellant. The striking force of the projectile demonstrates that the carbine is a weapon. Accordingly, the rocket carbine falls within the definition of a `firearm' set out in section 901(3) of the Federal Firearms Act.

However, the rocket carbine does not possess any of the characteristics which would cause it to come within the meaning of section 5848(1) of the Code since it is incapable of fully automatic firing or concealment on the person.

Therefore, it is held that the rocket carbine is a firearm subject to applicable controls of the Federal Firearms Act but does not come within the purview of the National Firearms Act.

Any person interested in manufacturing a weapon similar to the above-described rocket carbine should obtain a ruling from the Service as to whether the weapon to be manufactured comes within the purview of the National Firearms Act before commencing production of the weapon.

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    English
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