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If you are making a NFA firearm on form 1 (like a short barreled rifle) you always pay the tax and wait till you get your stamp before you build it.
You can not legally assemble a new machinegun. Period. Even if you are using old imported parts.
Building a semi-auto is fine as long as the barrel is 16" or more and you have the 10 USA made 922r compliance parts. I think you get a pass around 922r if the gun is NFA...
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"No, it's not a silencer. This little doodad is my own invention. I call it a loudener." --Sledge Hammer
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