BudsGunShop.com - Can this be transfered as a pistol lower?

If I’m not mistaken, the other posters are incorrect. A lower which has never been completed, is neither a rifle or pistol. It is just a lower receiver. You will be able to build this into either a rifle or pistol. The stock/brace attached has nothing to do with how the lower receiver will be transferred. When you complete the build, the configuration of the build will constitute whether you have a rifle, pistol, SBR, or firearms.

Justin - it may well just be listed as a 'firearm' on a transfer ... but at any rate it is a felony to construct a short barrel rifle without the tax stamp from ATF_ and since this receiver comes with a 'shoulder stock' attached, it could not be legally made into an AR pistol ... but would technically be, according to the ATF, a 'short barrel rifle" - even with a pistol brace. You will need to locate and purchase a lower receiver with no shoulder stock attached (or that comes with pistol 'brace' from the manufacturer. The fact this comes with shoulder stock attached, forever technically bans it being converted to a 'handgun'.

Justin, NO, this lower has a rifle stock. Lower receiver and rifle stock with the serial number will probably be listed on the bill for the transfer.

rifle as it includes the stock

Justin, just a receiver since this has a "Stock" Sir.