...of course if you ask three different examiners the same question, you'll get 17 answers...
http://www.thetruthaboutguns.com/201...-form-1ed-sbr/
Excerpt:
"So, when do you need to engrave your Form 1’ed SBR? The answer: when you intend to sell it. Engraving requirements apply to firearms that are intended for sale in interstate commerce, so when you go to sell your gun you’re going to need to have it engraved."
O2