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The above numbers are correct... to stay out of NFA territory the barrel(s) need to be at least 18-inches and the overall length needs to be at least 26-inches.
Now on cutting the stock to a pistol-grip only... if you're going for the ultimate coolness of a Mad Max sawed off double, thats one thing; it will be completely useless and a tad spendy, but cool as sheet! Pistol-grip only on shotguns is one of the most useless and wasteful things going; the above SBS would at least be super cool, but nonetheless useless. A pistol-grip with 20-inch barrels is really kinda silly. You might want to re-think cutting the stock; cutting the barrels to 20-inches would be awesome, but leave the stock on there.
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