The ATF bulletin discussion of not having possession of both the stock and handgun (attached or not) is based upon the legal issue called "constructive possession". For example if you posses a non NFA registered short barrel rifle and remove the barrel, you are still in violation of the law based upon constructive possession. You may have the rifle or the short barrel individually, but not both. If you intend to make a short barrel rifle by replacing the barrel with a short one, you must wait for the NFA paperwork to be approved before you obtain the short barrel. As for the gasoline and box of matches that would not be constructive possession, as together they do not create a controlled item. So constructive possession does apply to numerous combinations of handguns and stocks, unless they are specifically exempted. Hope this helps.
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