Category Archives: Form 1

Recent arm brace ruling may impact those who received a tax-free amnesty form 1 approval

When those who applied for a tax-free amnesty form 1 registration pursuant to ATF Final Rule 2021R-08F began to receive approvals, I posted an article about the conditions noted on the approved forms. In that article, I predicted the listed … Continue reading

Posted in Administrative Law, AR Pistols, Arm Brace, ATF, ATF Ruling, Court Rulings, Form 1, Regulatory Rulemaking, SBR, Short Barreled Rifles, Stabilizing Brace, Tax Stamp | Comments Off on Recent arm brace ruling may impact those who received a tax-free amnesty form 1 approval

Getting up to speed on the arm brace rule (2021R-08F)

To get up to speed on where we are with this rule, read the following articles: Documenting the date you assigned your arm brace pistol to your trust The arm brace rule (2021R-08F) has been published in the Federal Register, … Continue reading

Posted in 2021R-08F, Administrative Law, AR Pistols, Arm Brace, ATF, ATF Ruling, BATFE, eForms, Form 1, NFA Trusts, Regulatory Rulemaking, SBR, Short Barreled Rifles, Stabilizing Brace, Tax Stamp | Comments Off on Getting up to speed on the arm brace rule (2021R-08F)

Free arm brace form 1 applications are being approved with conditions that might affect owners in the future

Those who applied for their ‘free’ arm brace tax stamp using the custom eForms process are already starting to get approvals back. However, these approvals come with conditions.  As you can see in the photo below, rather than being simply … Continue reading

Posted in 2021R-08F, Arm Brace, ATF, ATF Ruling, BATFE, eForms, Form 1, Regulatory Rulemaking, SBR, Short Barreled Rifles, Stabilizing Brace, Tax Stamp | Comments Off on Free arm brace form 1 applications are being approved with conditions that might affect owners in the future

The arm brace rule (2021R-08F) has been published in the Federal Register, so what do we do next?

As of January 31, 2023, the arm brace rule (2021R-08F) has been published in the Federal Register. and therefore, has the force and effect of law (unless overturned in the future by a legal challenge). If you own an arm … Continue reading

Posted in 2021R-08F, Administrative Law, AR Pistols, Arm Brace, ATF, ATF Ruling, BATFE, eForms, Form 1, NFA Trusts, Regulatory Rulemaking, SBR, Short Barreled Rifles, Stabilizing Brace, Tax Stamp | Comments Off on The arm brace rule (2021R-08F) has been published in the Federal Register, so what do we do next?

Documenting the date you assigned your arm brace pistol to your trust

The ATF has taken the position that, in order to register an SBR under the free tax stamp provision of the arm brace rule (2021R-08F), the pistol must  have already been assigned to, or owned by, the trust prior to … Continue reading

Posted in 2021R-08F, Administrative Law, AR Pistols, Arm Brace, ATF, ATF Ruling, BATFE, eForms, Form 1, NFA Trusts, Regulatory Rulemaking, SBR, Short Barreled Rifles, Stabilizing Brace, Tax Stamp | Comments Off on Documenting the date you assigned your arm brace pistol to your trust