If a person has a pistol and an attachable shoulder stock, does this constitute possession of an NFA firearm?

Yes, unless the barrel of the pistol is at least 16 inches in length (and the overall length of the firearm with stock attached is at least 26 inches). However, certain stocked handguns, such as original semiautomatic Mauser “Broomhandles” and Lugers, have been removed from the purview of the NFA as collectors’ items.

[26 U.S.C. 5845, 27 CFR 479.11]

Source ATF: https://www.atf.gov/firearms/qa/if-person-has-pistol-and-attachable-shoulder-stock-does-constitute-possession-nfa

Other NFA Gun Trust and ATF Related Blog Posts

  • ATF eForm 1/ ATF Form 1 with No Model Name
    ATF eForm 1/ ATF Form 1 with No Model Name

    When applying for an ATF eForm 1 or ATF Form 1 tax stamp application you will need to include information from the firearm in order to apply for a tax stamp e.g., manufacturer, caliber, serial numb...

  • How does the customer sign for eForm 4?
    How does the customer sign for eForm 4?

    When applying for a tax stamp using the ATF eForm 4, the transferor and transferee will need to certify the application with their PIN codes that are created when the user creates their ATF eForm a...

  • ATF eForm 4 Transferee Necessity Statement for Silencers
    ATF eForm 4 Transferee Necessity Statement for Silencers

    When applying for a tax stamp using the ATF eForm 4, you will need to “state a reasonable necessity to possess the machinegun, short-barreled rifle, short-barreled shotgun, or destructive device.” ...