Rev. Rul. 54-159

Advice is requested whether the alteration of .38 and .45 caliber revolvers to fire standard revolver cartridges hand loaded with shot would cause them to be reclassified as firearms.

A gunsmith proposes to alter .38 and .45 caliber revolvers to fire shot cartridges. The alteration is accomplished by removing the rifling from the barrel of the gun, installation of a restrictor ring or choke, and using standard revolver cartridge casings, hand loaded with shot, instead of the customary lead projectiles.

Section 2733(a) of the Internal Revenue Code defines a firearm as `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, * * *.'

The alteration of .38 and .45 caliber revolvers by the removal of the rifling from the barrel and the use of standard revolver cartridge casings, hand loaded with shot, instead of the customary lead projectiles, does not remove such weapons from the classification as revolvers. They are not firearms within the meaning of section 2733(a) of the Internal Revenue Code.