Some places, such as PSA, will categorize a complete lower receiver according to the furniture they include, but when those receivers get to the FFL, they should all be transferred as "Other - Receiver" on the 4473.
I'm not aware of any seller who makes such a distinction for a stripped lower receiver. Can you cite a source for that? I'd be curious to have a look.
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Make mine lean, mean, and 9x19!
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