Almost right George...
In this instance, the "making" of the gun in the eyes of the ATF would be the attachment of a stock (reproduction or otherwise) to a Luger pistol of any barrel length less than 16" (that is not an original Artillery or Navy Model that was issued with a stock) thus "making" a short barreled rifle (SBR) that definitely falls under the NFA...
A personal friend had to forfeit an SBR when he created it prior to paying the tax...
|