Guidance Documents

This ruling advises that the KG-9 pistol is a machinegun as defined in the National Firearms Act.

This ruling advises that auto sear known by various trade names including "AR15 Auto Sear," "Drop in Auto Sear," and "Auto Sear II," falls under the definition of machinegun as defined by 26 U.S.C. 5845(b).

This ruling advises that nonresident U.S. citizens returning to the United States and nonresident aliens lawfully immigrating to the United States may obtain a permit to import firearms acquired outside of the United States, provided such firearms may be lawfully imported.

What’s In This Issue: The Director's Column; Curios, Relics Classification Expanded; Stolen Guns Threaten Everyone; News You Can Use

This ruling advises that applications to import surplus military firearms or nonsporting firearms or ammunition for individual law enforcement officers for official use must be accompanied by the agency’s purchase order.

This ruling advises that a hand-held device with a hand grip bent at an angle to the bore and having a rifled bore which is designed to expel, by means of an explosive, two electrical contacts (barbs) connected by two wires to a high voltage source within the device is classified as a firearm. ATF Rul. 76-6 is amplified.

This ruling advises that an out-of-State college student may establish residence in a State by residing and maintaining a home in a college dormitory or in a location off-campus during the school term.

This circular inform FFLs of a Treasury decision effection August 1, 1983, T.D. ATF 135 (48 FR 24065), implemetning a three year firearms license.

What’s In This Issue: Registered Firearms and Weapons; Examples Of NFA Weapons; Tax To make Or Transfer An A Weapon, By An Individual; Licensed Collectors Of Curios And Relics; Application To Make Or Transfer An NFA Weapon; Storage Of NFA Weapons; Bringing An NFA Weapon Into The United States; Turning In An Unregistered NFA Weapon; The 1968 Amnesty Period; Penalties

Periodic review of outstanding revenue rulings reflect that the following list of rulings are obsolete because of expiration or changes to current laws and regulations.