Rev. Rul. 55-529, 1955-2 C.B. 482

Superseded by 56-597.

      A .38 caliber "pen" gun and a 20 gauge weapon ostensibly
designed as tear gas devices, both described herein, are classified
as firearms within the purview of the National Firearms Act
(Chapter 53 of the Internal Revenue Code of 1954).

      The Internal Revenue Service has had the occasion to examine
two tear gas devices for the purpose of determining whether the are
firearms within the purview of the National Firearms Act (chapter
53 of the Internal Revenue Code of 1954).

      Two devices ostensibly designed to expel a gas mist but
chambered to accommodate fixed shotgun shells or pistol and
revolver ammunition were examined and tested by the Internal
Revenue Service.  A description of each and the results of the
tests are as follows: A 20 gauge weapon, 6 5/8 inches in overall
length with barrel length with a 1 5/8 inch tapered barrel and a
slip bolt firing pin, bearing no manufacturer's or patent
identification, was test fired using a caliber .38 special CF
cartridge with 158 gr. lead bullet of standard make.  It was found
to perform satisfactorily.  No structural damage to the device was
evident as a result of the test.  A 20 gauge weapon, 6 5/8 inches
in overall length with barrel length of 2 3/4 inches and a slip
bolt action encased in the handgrip, was test fired using a 20
gauge 2 1/4-7/8-8 Xpert shotgun shell of standard make.  It also
was found to perform satisfactorily and no structural damage to the
device was evident as a result of the test.  This weapon was
accompanied by a removable 410 gauge steel insert chamber, 2 7/8
inches in length, and was also test fired utilizing the
supplemental chamber with a 410 gauge, 2 1/2 inch superseded
shotgun shell loaded with No. 4 shot of standard make.  It was also
found to perform satisfactorily with no structural damage to the
device evidenced as a result of the test.

      Since the devices are capable of being concealed on the
person, they are held to be firearms as defined in sections 5848(1)
and 5848(5) of the Internal Revenue Code of 1954.

  Rev. Rul. 55-529