Not to be too pedantic about it, and not really in disagreement with anyone, but from ATF Form 1 instructions, under section 1. Definitions:
i: Make. The term “make”, and the various derivatives of such word, shall include manufacturing (other than by one qualified to engage in such business under the NFA) , putting together, altering, any combination of these, or otherwise producing a firearm.
"I'm not saying I invented the turtleneck. But I was the first person to realize its potential as a tactical garment. The tactical turtleneck! The... tactleneck! - Sterling Archer"
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"Courage is not the absence of fear, but rather the judgment that something else is more important
than one's fear. The timid presume it is lack of fear that allows the brave to act when the timid do not."
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