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https://www.atf.gov/
2, ch. 757, 48 Stat. 1236, enacted on June 26, 1934, currently codified as amended as I.R.C. ch. 53, is an Act of Congress in the United States that, in general, imposes a statutory excise tax on the manufacture and transfer of certain firearms and mandates the registration of those firearms.
https://en.wikipedia.org/wiki/National_Firearms_Act
Form 1 - Firearm Manufacturing. Form 1 is an application to make and register a firearm. The ATF considers any assembly or alteration of a weapon to be making a weapon, so converting a shotgun to a short-barreled shotgun would fall under this category and will require a form 1. Download Form 1.
https://www.guntrustdepot.com/NFA-Trust/ATF-Forms/Form1
Form 1 is an application to make and register a firearm. The ATF considers any assembly or alteration of a weapon to be making a weapon, so converting a shotgun to a short-barreled shotgun would fall under this category and will require a form 1. ATF Form 1 Guide For NFA Trusts. 1  Type of Application - Most applicants will check tax paid unless they specifically fall under one of the other options.  Applicant Information - Applicants using our NFA trust will select corporation or other business entity and enter the name and address of the trust.
https://www.guntrustdepot.com/NFA-Trust/ATF-Forms/Form1
Project Gunrunner is a Bureau of Alcohol, Tobacco and Firearms (ATF) national initiative under the Justice Department started in 2006 aimed at reducing US-Mexico cross-border drug and gun trafficking and violence.
http://www.cbsnews.com/news/a-primer-on-the-fast-and-furious-scandal/
ATF is a law enforcement agency in the United States’ Department of Justice that protects our communities from violent criminals, criminal organizations, the illegal use and trafficking of firearms, the illegal use and storage of explosives, acts of arson and bombings, acts of terrorism, and the illegal diversion of alcohol and tobacco products.
https://www.atf.gov/
The impetus for the National Firearms Act of 1934 was the gangland crime of the Prohibition era, such as the St. Valentine’s Day Massacre of 1929, and the attempted assassination of President Franklin D. Roosevelt in 1933.
https://en.wikipedia.org/wiki/National_Firearms_Act
The BATFE Firearms Technology Branch has issued opinions that when a pistol (such as an AR-type pistol) under 26 in overall length is fitted with a vertical fore-grip, it is no longer designed, made and intended to fire ... when held in one hand, and therefore no longer meets the definition of a pistol.
https://en.wikipedia.org/wiki/National_Firearms_Act
The NFA is also referred to as Title II of the Federal firearms laws. The Gun Control Act of 1968 (GCA) is Title I. All transfers of ownership of registered NFA firearms must be done through the federal NFA registry.
https://en.wikipedia.org/wiki/National_Firearms_Act
Like the current National Firearms Act (NFA), the 1934 Act required NFA firearms to be registered and taxed. The $200 tax was quite prohibitive at the time (equivalent to $3,538 in 2015). With a few exceptions, the tax amount is unchanged.
https://en.wikipedia.org/wiki/National_Firearms_Act
who is the atf under
The United States’ Department of Justice is the ATF. The Bureau of Alcohol, Tobacco, Firearms and Explosives is under the United States Department of Justice.