Great discussion, but clarification still needed as follows:
C&R list and ATF determinations re: removable and fixed stocks are very well defined.
To NOT be an "NFA" item (i.e., one requiring a tax stamp and registration), other than as exempted specifically under C&R, anything goes...with respect to a fixed or removable stock so long as the overall length is at least 26 inches and the barrel length is at least 16 inches. Otherwise, whether one starts with a pistol and adds a stock or, conversely, a rifle and cuts the barrel, if those requirements are not met, one has a short barrelled rifle (SBR), which is an NFA weapon. NO EXCEPTION other than those indicated per C&R list.
Food for thought: the POSSESSION of components resulting in a NFA weapon as defined above ( total length of less than 26 inches and/or barrel of less than 16 inches ) "in close proximity" (will leave that definition up to the reader), if somehow brought to the attention of the ATF can potentially be problematic, unless status of said combination has been made kosher formally via NFA registration prior to such time as it is "assembled" (put in close proximity), not necessarily attached!
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