1958-417 - Classification of the U.S. Army M14

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Download 1958-417 - Classification of the U.S. Army M14 (90.61 KB)

This ruling clarifies that the M14 "rifle" which operates either fully automatically or semi-automatically on a selective basis, is a basic design and function of a “machinegun” as defined in Section 5848(2) of the Internal Revenue Code of 1954, and, accordingly, subject to the provisions of the NFA.

Document Number: 
1958-417