depends on what you want to make, full automatic or select fire, thats a no no with federal hotel time for violaters.
However if you use an existing reciever like say from a 90 dollar single shot 22 rifle you got at Kmart in 1979, you need to get ATF aproval as the reciever is liscened as a rifle already.
Talk to the atf and get them to give aproval based on the exact idea you want to do. Just because you MAY follow a do it yourself book that contains instructions to make a LEGAL handgun, differ in anyway and you can be federal hotel material in a hurry.