You are allowed to build your own firearms, without requirement to mark them in anyway and to then sell them later at some date should you so choose to. But therein lies the problem with your search. Law defines what you can't do or what you can't do "unless..." The laws you will find are written around required licensing for manufacturers who build with the intent to sell. Since none of that allpies to us, you won't find any laws designed for "us".
Having said all of that, since you won't find a law stating you are allowed to do so, most assume, to stay on the safe side, that you can't and choose NOT to sell any homemade firearms.
Do what you need to do so you can sleep well at night and keep yourself free and clear of any legal issues. Not taking legal advice from the Internet wannabees would be a good start. But I get that's not what you were doing here. You were looking for legal documentation to support your would be actions. Hopefully somebody can offer just that rather than giving their unqualified legal advice.