bg3 bg7 bg6
Industry Circular

Number: 58-2
Date: February 5, 1958

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division


To download a PDF file, you must have Adobe Acrobat Reader software installed on your system.  To download a free copy of Adobe Reader, click here.



Firearms Manufacturers, Industry Organizations or Associations, and others concerned:

Purpose. The purpose this industry circular is to outline the principal changes in the new regulations under the Federal Firearms Act (U.S.C., Title 15, Chapter 18), as published in the Federal Register for January 18, 1958, to become effective on March 1, 1958. A copy of the new regulations will become available from the office of your District Director of Internal Revenue on or about March 1, 1958.

Background. Administrative regulations to implement the Federal Firearms Act were adopted on May 1, 1939, and have remained substantially unchanged except to reflect changes in the law. On May 3, 1957, a notice of proposed rule making, incorporating additional enforcement and evidentiary measures designed to identify and aid in the tracing of firearms and certain types of ammunition and to aid in proper administration of the law was published in the Federal Register, soliciting data, arguments, and views material and relevant thereto. In addition, public hearings were held on August 27 and 28, 1957, for the purpose of receiving oral testimony regarding the proposals. Consideration of all data submitted by interested persons since publication of the original notice resulted in certain modifications to the proposals and final regulations were approved by the Secretary on January 14, 1958.

Principal changes. The principal changes in the regulations are as follows:

1. The term "ammunition" has been defined to include reloads.

2. A licensee is required to

(a) obtain a separate license for each location at which the licensee's business is conducted (this new requirement will not affect any licensee holding a valid license issued prior to March 1, 1958 until expiration of such valid license),

(b) submit his license to the District Director for appropriate endorsement if he changes his business location, and

(c) notify the District Director if he permanently discontinues business.

3. Serial numbers and other identifying data must be stamped by the manufacturer or importer on firearms produced on and after July 1, 1958, except that serial numbers and model designation need not be stamped on shotguns and .22 caliber rifles.

4. A simplified format is prescribed for firearms manufacturer's or dealer's records unless commercial records contain the required information; production records must be maintained by manufacturers of firearms; the retention period of firearms records is increased from 6 to 10 years; record maintenance by licensees is simplified in respect to transactions between licensees; and provisions are made for retention of the records by a successor, or by the Director, Alcohol and Tobacco Tax Division, if a licensee discontinues business.

5. Manufacturers; are relieved from record keeping requirements in respect to ammunition.

6. Investigating officers are authorized, under certain specified conditions, to inspect a licensee's stock of firearms as well as his books and records.

7. Emphasis is given to the prior requirement that licensees must record over-the-counter transactions.

Inquiries. Inquiries in regard to this circular should refer to the number thereof and should be addressed to the office of your Assistant Regional Commissioner, Alcohol and Tobacco Tax.


Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 35621

bg2 bg1 bg5