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Barrel length has no bearing (in Federal law) on whether the gun is a rifle or not, only the presence/absence of a stock.


As for your question about pistol -> rifle (SBR) -> pistol being okay, the answer is yes (OR MAYBE NOT, SEE EDIT BELOW).




PDF here:

https://www.atf.gov/firearms/docs/ruling/2011-4-pistols-configured-rifles-rifles-configured-pistols/download


EDIT: Actually, the ruling I quoted only applies if the rifle stage is not an NFA firearm ("16 inches or more in length").


Your question is complicated by the fact that your "second step" is an SBR, and so isn't covered by the ruling in all of its specific details.


However, it is likely that returning your SBR to a pistol configuration is fine and legal, and removes it from the purview of the NFA. The only way to know for sure would be to find a similar ruling that does cover your specific scenario, or to write a letter to the NFA branch's tech division asking the question.


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