but you would have to pay the $200.00 NFA tax BEFORE "making" a short-barreled-rifle (SBR) by owning and attaching the stock.
If you own only the pistol, there is no legal problem. Tell the seller to ship you ONLY the stock iron instead of the complete stock and you will be legal. The wood portion of the stock has fire damage anyway and will have to be replaced to look right again. You could do the legal NFA paperwork and tax while working on recreating and inletting the new stock to the stock iron.
Do it right, and you won't get in trouble with the ATF.
Do it wrong, and as Tom Armstrong said, ten years in prison and a VERY large fine...
regards,
John Sabato
http://boards.rennlist.com/upload/TempSBR.jpg