I think I understand the rules, just needed some clarification. I will email the ATF later to verify it.

Basically, I am going to build an SBR on a Form 1. Once I get the Lower, I am going to send it off to have it engraved. After some other things(custom finish, etc.), I will send in the Form 1 to get approved.

From what I understand, as long as a lower receiver has never had a stock installed on it, and it was ordered from the manf., it will be transferred in marked as "other" on the 4473. This means that I can construct it as a pistol, with a pistol designated buffer tube. Then, whenever I get my Tax Stamp Back, I can then install the stock on it, thus "Manufacturing" the SBR and completing the Form 1, since the Form 1 is the approval to manufacture one.

Am I in the right on the understanding? Thanks.

Call Martin W. Siedler, Atty, in San Antonio..he has and uses
several Fed Lic weapons as well as starting a svc to get folks
lic. when the High Sheriff did'nt wish to do his job, or they
were'nt on the donor list...Don Dial

Morgan @ DSS or Tactical smurf are very knowledgeable on this topic ask them.