The National Firearms
(NFA) Act of 1934 required the
registration and taxation of weapons such as machineguns,
silencers, short barrel rifles and shotguns, destructive devices and
AOW.
Find more information
here direct from BATFE site:
http://www.cs.cmu.edu/afs/cs.cmu.edu/user/wbardwel/public/nfalist/nfa_faq.txt