Held, a firearm, as defined by the National Firearms Act (NFA), 26 U.S.C. 5845(a)(3), is made when unassembled parts are placed in close proximity in such a way that they:
(a) Serve no useful purpose other than to make a rifle having a barrel or barrels of less than 16 inches in length (e.g., a receiver, an attachable shoulder stock, and barrel of less than 16 inches in length); or
(b) Convert a complete weapon into such an NFA firearm, including –
(1) A pistol and attachable shoulder stock; and
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(2) A rifle with a barrel of 16 inches or more in length, and an attachable barrel of less than 16 inches in length
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