Internal Revenue Service
Revenue Ruling

Internal Revenue Service
Revenue Ruling sm

Rev. Rul. 56-208

1956-1 C.B. 510

Full Text

Rev. Rul. 56-208

The tax imposed by section 4181 of the Internal Revenue Code of 1954 on the sale
by the manufacturer (including producer or importer) of firearms, shells and cartridges
attaches only to sales of complete firearms, including firearms sold in a knockdown
condition. Where a manufacturer sells a complete firearm, the tax attaches with
respect to the sale of such firearm. However, no tax attaches to the sale of
extra interchangeable parts such as shotgun barrels which may be sold by the
manufacturer with the firearm, provided his records are sufficient to establish
the price charged by him for the taxable firearm. As to parts or accessories sold
for use as spare parts or accessories, see Rev. Rul. 54-98, C.B. 1954-1, 264.