Rev. Rul. 70-517

Section 5845 of the Internal Revenue Code of 1954 provides, in part, "The term 'firearm' shall not include an antique firearm or any device (other than a machine gun or destructive device) which, although designed as a weapon, the Secretary or his delegate finds by reason of the date of its manufacture, value, design and other characteristics is primarily a collector's item and is not likely to be used as a weapon." 26 CFR 179.20 provides that the Director, Alcohol, Tobacco and Firearms Division, shall make the determination.

Accordingly, the Director has determined that the following original items are not firearms for the purposes of Chapter 53 of the Code:

1. Borchardt Model 1893, caliber 7.63mm pistol with accompanying stock.

2. Bergmann Model 1897, caliber 7.65 (7.8) mm pistol with accompanying shoulder stock.

3. Bergmann self-loading pistol, Mars Model 1903 with accompanying shoulder stock.

4. Quackenbush Bicycle Rifle with telescopic wire stock, .22 caliber.

5. Military type Nambu pistol, Model 1904, caliber 8mm Nambu (Riku Shiki Nambu Kenju) with an accompanying shoulder stock.

6. J. Stevens "hunter's pet" pocket rifles with accompanying shoulder stock (except those chambered for shotgun ammunition).

7. Frank Wesson Bicycle Rifle with accompanying shoulder stock.

8. The Shatuck "Unique" palm gun in .22 and .32 caliber rimfire manufactured by O. F. Mossberg.

9. The "Little All Right" palm pistol, .22 caliber rimfire patented by Edward Boardman and Andrew Peavy, January 18, 1876.

10. The Protector palm gun, .32 rimfire, extra short, patented by Jacques Turbiaux, Patent No. 732644.

11. The Chicago palm pistol, caliber .32 rimfire extra short.

12. The Tribuzio "Squeezer" invented by Catallo Turbiaux of Turin, Italy, caliber 8mm short.

13. Gaulois palm squeezer, 8mm short.

14. The Merveilleux squeezer, 8mm short and 6mm.

15. The Taylor "Fur Getter" manufactured by F. C. Taylor Fur Company, St. Louis, Missouri, .22 caliber rimfire.

16. Hamilton Rifle Model 7.

17. Hamilton Model 11.

18. Hamilton Model 15.

19. Hamilton Model 19.

20. Hamilton Model 23.

21. Hamilton Model 27 and 027.

22. Hamilton Model 31.

23. Hamilton Model 35.

24. Hamilton Model 39.

25. Hamilton Model 43.

26. All handguns manufactured in or before 1898 (not including replicas thereof) and not capable of shooting fixed shotgun shells, accompanied by attached or attachable shoulder stock.

Revenue Rulings 61-45, C.B. 1961-1, 663 and 61-203, C.B. 1961-2, 224, are modified so that the rulings do not apply to the listed guns with accompanying shoulder stocks; Revenue Ruling 54-181, C.B. 1954-1, 251, is modified so that it does not apply to the listed palm squeeze pistols; and Revenue Ruling 55-44, C.B. 1955-1, 129, is modified to delete from its coverage the "Chicago Palm Protector".