What RJ said is completely wrong in relation to your specific question, but right in a certain since. If you take your stock off of your 16 inch barreled AR rifle you are still over the 26 inches OAL and you are still shooting a rifle so long as it has a 16 inch or longer barrel on it. The lack of the stock does not change anything. On that count he is completely wrong. It does not become a pistol just because you remove the stock.
He is correct though if you think you can remove the stock and put on a shorter than 16 inch barrel. In that case he is completely right and is what I think he meant. Doing that is making an illegal SBR or AOW.
You cannot take a lower that has ever had a stock attached to it and turn it into a pistol, EVER! You can take the rifle lower and convert it to an SBR or AOW and put a shorter than 16 inch barrel on it but not until you have done a Form 1, paid your $200, and been approved as well as have your name, city, and state engraved on the lower.
Before the "other" section was listed on the 4473 it was suggested by the ATFE that you list the stripped lower as a pistol if you were doing a pistol build. And that it be called in to NICS as a pistol but it really did not matter how it was called in to NICS on the federal level, however, in some states it does matter how it is called in.
Since the ATFE added the "other" category, when you buy a stripped lower that is how it should be listed because it is neither rifle nor pistol at that point. But it can be built into either and it is the first build that determines what it is. To play it safe, document its first build as a pistol if you are really paranoid about it but do realize that if you build it as a pistol and then put a stock on it, it becomes a rifle according to recent letters by the ATFE. So in this case, first build no longer applies. It use to be first build was what it was forever but now even if the first build is a pistol, if you put a stock on it becomes a rifle from that point forward. How they know this I still haven't figured out.
Still, use any virgin lower listed as "other" on the 4473 and you can build a pistol out of it. I suggest you take pictures and document purchased items to show it was built as a pistol but in all honesty, that is for the paranoid because how would anyone ever know?
The ATFE does not go around looking for nit-picky crap like this to bust people on, but rather they use it as a "tack-on" charge when much more serious charges are at hand. Like being an illegal arms dealer. They "generously" will throw out the "illegal SBR" charges if you plead guilty to building and selling firearms in the quantity that would make you an illegal arms dealer, or some other more serious charges.