Short Barrel Rifles are NFA regulated rifles with a barrel shorter than 16″ or smaller than 26″ overall length. SBRs are created by trimming down a larger rifle, by building a rifle with an original barrel shorter than 16 in, or by adding a shoulder stock to a handgun which is fitted with a barrel shorter than 16 in, which legally classifies it as a rifle rather than a handgun.
ATF Form 1 Creating or Manufacturing your own SBR
Methods of Applying for SBR Stamp:
As a legal entity, a trust can own assets. Using a trust to get an NFA stamp is one of the most popular methods. A trust can allow for easier inheritance of NFA items and also provides the ability to switch control between parties without owning the item.
Apply for the stamp in your name as you are the sole owner of the NFA item. You are the only one that can use the item unless you are present with others while they use the item. If you pass away with a valid will in-place, your heir can request a tax exempt transfer of the item into their possession.