Re: SBR Question
No offense, but if folks would read, there would be little debate. It's all here, not easy, but it's not hiding (OK, it IS hiding just a little).
http://www.atf.gov/firearms/nfa/
Short answer:
If a firearm was manufactured by A Type 10 FFL, Class 2 SOT manufacturer as a SBR, no engraving by you as it will already have the manufactures information engraved.
If you modify a firearm then YOU are the maker (not manufacturer) and you'll need to mark the item with the following information...
"(i) The model, if such designation
has been made;
(ii) The caliber or gauge;
(iii) Your name (or recognized
abbreviation) and also,
when applicable, the name of
the foreign manufacturer or
maker;
(iv) In the case of a domestically
made firearm, the city
and State (or recognized abbreviation
thereof) where you
as the manufacturer maintain
your place of business, or
where you, as the maker, made
the firearm."
You could certainly start with a pistol but there is no advantage as making a pistol into a rifle is not an issue. It's when you make that rifle in to an SBR that the BATFE gets interested.