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It's covered under the National Firearms Act of 1934. Essentially, it's illegal to do without an NFA tax stamp, as what you're essentially doing is creating something which falls into the category of Short Barreled Rifle.

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In the case of firearms made since 1898, MOST handguns may not have a shoulder stock unless they are registered with the Federal BATFE as a Short Barreled Rifle. This is a similar process to registering a machinegun, and requires a one time $200 tax. There ARE exceptions in the regulations for a very few handguns equipped with an original shoulder stock- IIRC, certain Lugers, certain Broomhandle Masers, and certain Browning Hi-Power pistols are exempted by name. However, simply deciding to add a shoulder stock to a Glock or .44 magnum revolver requires some legal action first. Failure to do so carries penalties of prison, fines, and losing right to ever own ANY firearm. If you think you may have an exception, please verify with the firearms Technical Branch of the BATFE, Martinsburg WV.

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