You can do whatever you want to the upper without fear. The legalities come into play when you involve the lower receiver.
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Here is a pic of the one i built up with a 7 1/2 barrel . It is 5.56So as stated earlier, My wife bought me two AR lowers but were both out of spec. Called the company today and they sent two out. Got the tracking number today as well. Lets get to the point, I want to build an AR pistol. Can I do this on a strip lower without paying a tax stamp? Did not know the exact law regarding this and wanted to double check. Additionally, what is other good calibers for an AR. Thanks for the help.
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Here is a pic of the one i built up with a 7 1/2 barrel . It is 5.56 View attachment 165413
What a beauty!!