Nope. If it has no shoulder stock, it's not an sbr.dellet wrote:
You can strip it to a bare receiver, but unless you remove it from the registry, it will still be an NFA item.
ATF FAQ:
Q: Who is responsible for notifying the NFA Branch when I transfer the GCA firearm to a FFL or another individual?
A: There is no requirement that the transferor or transferee of a GCA firearm notify the NFA branch of a transfer or that either party determine whether the firearm was previously registered under the NFA. There is no also no requirement for the registrant or possessor of a NFA firearm to notify ATF of the removal of features that caused the firearm to be subject to the NFA; however, ATF recommends the owner notify the NFA Branch in writing if a firearm is permanently removed from the NFA.
And from the NFA handbook:
Section 2.5 Removal of firearms from the scope of the NFA by modification/elimination of
components.
Firearms, except machineguns and silencers, that are subject to the NFA fall within the various
definitions due to specific features. If the particular feature that causes a firearm to be regulated by the
NFA is eliminated or modified, the resulting weapon is no longer an NFA weapon.
For example, a shotgun with a barrel length of 15 inches is an NFA weapon. If the 15- inch barrel is
removed and disposed of, the remaining firearm is not subject to the NFA because it has no barrel.
Likewise, if the 15 inch barrel is modified by permanently attaching an extension such that the barrel
length is at least 18 inches and the overall length of the weapon is at least 26 inches, the modified
firearm is not subject to the NFA. N