Wrong, MkD hotrod.
If you remove the stock from a rifle so that the rest of the weapon can still be fired but it has an overall length of less than 26 inches, you have redesigned, reconfigured, and legally "manufactured" an SBR.
If you remove the stock from a rifle so that the rest of the weapon can still be fired but it has an overall length of less than 26 inches, you have redesigned, reconfigured, and legally "manufactured" an SBR.