Most gun forums I've seen have a NFA Title II section. Maybe we need one of those. That's where all the sort barrel shotguns fall under. SBS weapons must be fired from the shoulder though. The short barrel without the stock like that Ithaca counts as a NFA "any other weapon" It's a smooth bore pistol. If you have a SBR you can cut the stock off of it and all you have is a big pistol, but if you do that to a SBS, you need another $200 tax stamp to make a shotgun pistol. I think the .410 revolvers are exempt because the bore diameter is less than 1/2 inch and are rifled.