Rev. Proc. 58-8

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to announce the termination of the war trophy firearms deactivation program conducted in connection with the administration of the National Firearms Act, and to specify necessary changes in the policy and procedure applicable to the firearms program.

SEC. 2. POLICY AND PROCEDURE.

.01 On and after July 1, 1958, only a natural person lawfully possessing a firearm which, prior to such date, was duly (1) registered, as provided by section 5841, of the Internal Revenue Code of 1954; (2) made, in accordance with the provisions of section 5821 of the Code; (3) transferred, in accordance with the provisions of section 5812 or 5814(a) of the Code; or (4) imported, in accordance with the provisions of sction 5845 of the Code, by or to such person, may, upon written request addressed to the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax, transform such firearm into a deactivated war trophy (DEWAT) by steel welding, as distinguished from brazing or any other method, the chamber of the firearm shut and welding the barrel solidly into the frame or receiver. The firearm must be deactivated under the supervision of an Alcohol and Tobacco Tax investigator who will certify as to its deactivated condition. Also, the costs of deactivation must be assumed by the owner. After deactivation of a firearm has been completed, the investigator will endorse the appropriate Form 1 (Firearms), Application for Registration of Firearm; Form 1A (Firearms), Declaration of Intent to Make a Firearm; Form 4 (Firearms), Application and Order for Transfer of Firearm; Form 5 (Firearms), Notice of Tax-exempt Domestic Transfer of Firearm; or Form 6 (Firearms), Application for Importation of Firearms, as the case may be, which is held by the owner. Such endorsement shall read as follows:

Removed from the Classification of a firearm by steel

welding in the prescribed manner on _ _ (Date)

Investigator, Alcohol and Tobacco Tax _ _ (Signed)

.02 Since such a deactivated war trophy (DEWAT) falls in the category of a harmless ordance curio, rather than a `unserviceable' firearm, as contemplated by section 5812(a)(3) of the Code, notification of subsequent transfers of `DEWATs' need not be given.

.03 Any unregistered firearm coming within the purview of the National Firearms Act (Chapter 53 of the Internal Revenue Code) will be considered a contraband article subject to forfeiture to the United States under section 5862 of the Code.

SEC. 3. EFFECTIVE ON OTHER DOCUMENTS.

Revenue Ruling 55-590, C.B. 1955-2, 483, and Revenue Ruling 57-227, C.B. 1957-1, 433, are hereby modified to the extent that they are inconsistent with the procedure described above as to firearms deactivated on and after July 1, 1958.

SEC. 4. EFFECTIVE DATE.

This Revenue Procedure is effective July 1, 1958.

SEC. 5. INQUIRIES.

Inquiries relating to this Revenue Procedure should be addressed to the office of the appropriate Assistant Regional Commissioner. Alcohol and Tobacco Tax.