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Hmm, I'm reading this as
"A short barreled rifle is a rifle (which is defined as a shoulder
fired, rifled bore firearm) with a barrel length of less than 16",
or an overall length of less than 26", or any weapon made from a
rifle falling into the same length parameters (like a pistol made
from a rifle). "
Or put another way.
"A short barreled rifle (SBR) is defined in the law as:
26 U.S.C. sec. 5845(a) = (4) a weapon made from a rifle if such weapon as modified
has an overall length of less than 26 inches or a barrel or
barrels of less than 16 inches in length;"
AS WELL as the three previous definitions.
I'm really not seeing any "gray" area here.