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From the ATF's perspective, if the firearm was manufactured as a rifle, then it is a short-barrelled rifle if the barrel is less than 16" or the overall length is less than 26" - regardless of whether you remove the stock or render it inoperable.
If the firearm was originally manufactured as a pistol, then that configuration may work; but I'd get a letter from ATF describing that exact same configuration and addressed to me if I wanted to play it safe.
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