Technically, an SBR is a description, rather than something specific. I guess by that definition, any part of it can have the serial number if permanent and conspicuous. However, if the serial is on the upper, and another <16" upper is used on that lower, I would assume this is illegal, but that upper could be used on other lowers.
Just what I understand from having read more, but I won't be breaking with convention.


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