Quote: "410 pistols are below 50 caliber (ergo not a DD), not shotguns per-se (not SBSes) and are not smoothbores (not AOW) so they are not in any of the above NFA categories. They are just 45LC pistols with really long cylinders."
While the above seems to be accepted by the ATF, they also seem to be very concerned about HOW the "410 pistol" was made. If it's a commercially available pistol like the TC Contender, then no problem. If one were to build a copy of the TC Contender "from scratch", then presumably, no problem. BUT, if one were to start with a rifled "long gun" 410 shotgun, shorten the barrel to say 6", and replace the shoulder stock with a pistol grip, then BIG PROBLEM (i.e. a NFA AOW). Even though one ends up with a "410 pistol", the ATF considers it a (rifled) short barrelled shotgun. Same situation if one cuts down a rifle to make a pistol.
Am I understanding the above correctly, if anyone can completely understand all of these regulations??!!
Regards