Revenue Ruling 56-208
Rev. Rul. 56-208 1956-1 C.B. 510Headnote
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.