Originally Posted by Ridge_Runner_5
If it has a stock installed, then it will be in the dealer's book as a rifle, and must be marked as such when they sell it.
The ATF has said that you can turn a rifle into a pistol and back again as many times as you want, though.
The dealers are doing it wrong if they're doing it that way. What is the barrel length on that "rifle"? What Caliber is that "rifle"? It's not a rifle unless it has a stock and an upper with a barrel of 16" or longer. Period.
A lower weather fully built or stripped, must be transfered as "other" on a 4473.
A stripped lower can be made into a pistol FIRST, then made into a rifle, and then back into a pistol at will without violating the NFA. (Google ATF Ruling 2011-4)
But you CAN NOT make a pistol from a rifle without first filling out a Form 1 and paying your $200 Tax. (See ATF 5320.8 chapter 2)