Rev. Rul. 57-6

Revenue Ruling 54-159, C.B. 1954-1, 251, holds that the removal of the rifling from the barrel of .38 and .45 caliber revolvers and the use of standard revolver cartridge casings, hand loaded with shot, do not remove such weapons from the classification of revolvers.

The Internal Revenue Service has reconsidered, for classification purposes under the National Firearms Act (chapter 53 of the Internal Revenue Code of 1954), the status of a pistol or revolver, designed or redesigned to fire through a smooth bore, primarily fixed ammunition consisting of the case, primer, propellent charge, and `shot,' rather than fire, through a rifled bore, fixed ammunition consisting of the case, primer, propellent charge, and a `bullet.' As a result of comprehensive ballistics and practical comparative tests, the weapons have been classified as follows:

A rifled bore pistol or revolver of the conventional type meets the basic requirements of a `small projectile weapon' as defined in sections 179.35 and 179.37 of the Regulations relating to Machine Guns and Certain Other Firearms, even if loaded with `shot cartridges' for the reason that it is designed to function most proficiently from a ballistics standpoint when discharging a `bullet.' Accordingly, a rifled bore pistol or revolver of the conventional type is not a firearm as defined in section 5848 of the Code.

On the other hand, a smooth bore pistol or revolver fails to meet the basic requirement of a `small projectile weapon' even when loaded with `bullet cartridges' for the reason that the weapon is designed to function most proficiently from a ballistics standpoint when discharging `shot,' equaling the potential of shotguns with comparable specifications. Therefore, a smooth bore handgun is not a `pistol or revolver' as defined in the regulatory definitions referred to above and is not entitled to exception from the provisions of chapter 53 of the Code. Accordingly, it is held that such a weapon is a firearm as defined in section 5848(1) and (5) of the Code and as such in subject to the provisions of the National Firearms Act (chapter 53 of the Code).

Revenue Ruling 54-159, C.B. 1954-1, 251, is hereby revoked. However, under the authority of section 7805(b) of the Code, this ruling will be applied without retroactive effect.