Category Archives: Federal Law

Crossing state lines with inherited and gifted firearms

I received an email today from a client who had a question about receiving firearms from an out-of-state relative. He wanted to make sure that the transfer was conducted legally under federal law as well as the laws of both … Continue reading

Posted in Estate Planning, Federal Law, Gifting Firearms, Interstate Firearm Transfers, Interstate Travel, Virginia Law | Comments Off on Crossing state lines with inherited and gifted firearms

Is a background check required when picking up NFA items from a dealer for a trust?

Over the last two days I have been asked this question multiple times.  It seems that there is a great deal of confusion over this issue among both NFA owners and dealers. However, I do not say this to disparage … Continue reading

Posted in 4473, ATF, ATF Guidance Letters, Background Checks, BATFE, Federal Law, FFL 03, FFL Issues, NFA Transfers, NFA Trusts, SP-65, Virginia State Police | Comments Off on Is a background check required when picking up NFA items from a dealer for a trust?

Is the $200 tax on an NFA item deductible on your federal return?

It is the start of a new year, and many of us are reluctantly turning our attention to the filing of taxes. That was certainly the case for the client who emailed me this morning and asked whether or not … Continue reading

Posted in ATF, BATFE, Federal Law, IRS, NFA Transfers, Tax Stamp | Comments Off on Is the $200 tax on an NFA item deductible on your federal return?

Who can ask to see my tax stamp?

I tell all of my clients to keep a copy of both their approved tax stamps and their NFA trust on them at all times they are in possession of their NFA items.   But if you follow that advice … Continue reading

Posted in Federal Law, Machine Guns, NFA Trusts, SBR, Short Barreled Rifles, Short Barreled Shotguns, Tax Stamp, Virginia Law | Comments Off on Who can ask to see my tax stamp?

Does 922(r) apply when building an SBR from an imported pistol?

I received a call last week from a client who was planning to SBR a swiss pistol and wanted to know whether the US-made parts requirement of 922(r) would apply. His concern is understandable since this is yet another area where … Continue reading

Posted in 922(r), AR Pistols, ATF, ATF Guidance Letters, BATFE, Federal Law, Firearms Technology Branch, Form 1, Imports, Manufacturing, SBR, Short Barreled Rifles, Short Barreled Shotguns | Comments Off on Does 922(r) apply when building an SBR from an imported pistol?