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Here is where you really went astray. Firearms Owners' Protection Act of May 19,1986 has banned the sale of fully automatic weapons produced AFTER that date.

I have never said anything that was in opposition to the above statement. I did say (and correctly so) that a person can self make a NON-TRANSFERABLE machine gun (still subject to ATF form 2, tax stamp, etc).

Here is where you really went astray. Firearms Owners' Protection Act of May 19,1986 has banned the sale of fully automatic weapons produced AFTER that date. I have never said anything that was in opposition to the above statement. I did say (and correctly so) that a person can self make a NON-TRANSFERABLE machine gun (still subject to ATF form 2, tax stamp, etc).

If I'm reading you correctly, you assert that you can build a one off machine gun by filing an ATF Form 2, paying the Special (Occupational) Tax which is required by the NFA to be paid by a Federal firearms licensee engaged in the business of manufacturing, importing, or dealing in NFA firearms.

It appears that in order to correctly file the Form 2 you are going to need an FFL as a manufacturer of class III items.

In short you are going to become a licensed manufacturer of firearms to produce one gun which you can not sell? When you've invested that much you may as well open a business and go pro!

Take a look at form 1, it seems more to be what you need for this hypothetical one off project.