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Just to clarify one of the inaccurate statements in this thread, a firearm can be both a pistol and have a smooth bore. However, a pistol with a smooth bore designed or redesigned to fire shot shells is an AOW and therefore requires an NFA stamp. Some states ban all smooth bore pistols.

Then there is the separate question of when a "firearm" is even a "pistol" and for which purpose (state law, federal law, GCA versus NFA, etc).
 
Also, if I am not mistaken, with the exception of shotguns and BP firearms, a firearm with a bore greater than ~0.50" in diameter is a destructive device and therefore falls under the NFA?

Since 12 ga. is ~0.73":

The definition of a "destructive device" is found in 26 U.S.C. § 5845(f). The definition reads as follows:

(1) any explosive, incendiary, or poison gas, (A) bomb, (B) grenade, (C) rocket having a propellant charge of more than 4 ounces, (D) missile having an explosive charge of more than 1/4 ounce, (E) mine or (F) similar device.(2) Any weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter (.50 inches or 12.7 mm), except a shotgun or shotgun shell which the Secretary finds is generally recognized as particularly suitable for sporting purposes; and(3) Any combination of parts either designed or intended for use in converting any device into a destructive device as defined in subparagraphs (1) and (2) and from which a destructive device may be readily assembled.
 

firepower.jpg juan_a.jpg juan_b.jpg
 

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