This handbook is primarily for the use of persons in the business of importing, manufacturing, anddealing in firearms defined by the National Firearms Act (NFA) or persons intending to go into an NFAfirearms business. It should also be helpful to collectors of NFA firearms and other persons havingquestions about the application of the NFA.This publication is not a law book. Rather, it is intended as a "user friendly" reference book enablingthe user to quickly find answers to questions concerning the NFA. Nevertheless, it should also be usefulto attorneys seeking basic information about the NFA and how the law has been interpreted by ATF.The book's Table of Contents will be helpful to the user in locating needed information.Although the principal focus of the handbook is the NFA, the book necessarily covers provisions of theGun Control Act of 1968 and the Arms Export Control Act impacting NFA firearms businesses andcollectors.The book is the product of a joint effort between ATF and the National Firearms Act Trade andCollectors Association. ATF takes this opportunity to express its appreciation to the Association for itsassistance in writing and making this publication possible.