Unless the gun is an NFA weapon federal law requires a bbl. length of 18 inches and an OAL of 26 inches. With NFA though there is no such restriction.
The $200 tax will also apply to all subsequent transfers, except for a legal heir. But that person must still do the paperwork.
A shotgun or rifle that left the factory with a stock can not become an AOW, except with a very few exceptions. None of whicjh apply here. In shotguns that would be limited to those that left the factory without a stock or with ONLY a pistol grip. For an individual to build an AOW shotgun or any other type of AOW the tax stamp is $200. After that it can not have a stock added with out re-registering it and paying the $200. The $5 tax stamp only applies to transfers of AOW's.
El Toro, I didn't mean to imply that you wanted to do something illegal and I don't think Forester did either. We just don't want someone who reads this thread to misinterpret and do something illegal.
How short can the stock be cut; some have asked. I can't give you an exact length, but the A-5's I am most familar with; The "Lights" have the buttstock hollowed out. It should be possible to cut all of the stock off with the hollowed out area and still be safe. Of course that will leave a very short stock and unless you have very short arms you can forget shooting the gun from the shoulder. If you have a stock that is solid you could remove the stock and see how far the spring extends down into the stock then allow a few extra inches further back for making the cut. In no case will you have a true pistol brip configuration but you can cut the stock down shorter than mine.
As for using a trust, corp. or LLC for NFA purposes, it is a possibility and some go that route. It does do away with the fingerprint requirements and the CLEO signoff requirement. I would caution anyone who does this to consult an attorney who is familiar with NFA trusts. The reason is that ATF has challenged the validity of some of these trusts, even after sending back the stamped and approved paperwork. In other words they allowed the transfer but then questioned the validity of ownership. I would spend the time and money necessary to make sure that the trust was valid for NFA purposes and not just for ordinary assets. I am not trying to scare anyone away from going the trust rt, but not all trusts are created equal when it comes to NFA. There are in fact advantages to going the trust rt at least for some people and it is an option worth considering. For more information on NFA trusts go here:
NFA Gun Trust Lawyer Blog :: Published by Florida Gun Trust Lawyer David Goldman