Rev. Rul. 54-455

Advice is requested as to the registration status of pistols which have been converted to firearms by the attachment thereto of shoulder stocks.

Where the owner of a pistol, which was not classified as a firearm as defined in section 5848(1) of the Internal Revenue Code of 1954, equips such pistol with a shoulder stock attachment, the pistol so converted is brought within the classification of a firearm defined in said section.

If the owner is of good repute and did not possess the firearm with intent to violate the law, such owner will be permitted to register and retain the firearm involved provided the weapon is rendered inoperative as a `firearm' within the purview of section 5848(1) of the Internal Revenue Code of 1954. To accomplish this objective the male lug or the receiving slot, as the case may be, on the grip of the pistol must be ground off or welded closed. Such alteration will permit the operation thereof as a hand gun but will prevent its use as a shoulder weapon. Although no longer considered a firearm, the weapon should then be registered on Form 1 (Firearms) for control purposes, indicating thereon its present condition. The subsequent tax exempt transfer as an unserviceable firearm may be permitted in accordance with the provisions of sections 5812(a)(3) and 5812(b) of the Internal Revenue Code of 1954.