Quoted: I'd double check on the legal forum, but I'm pretty sure the weapon had to be MANUFACTURED before 1986, not registered before 1986. For example, the newly manufactured Vector Uzi's. The receiver (the part of that particular weapon that the ATF considers the "machine gun") was made before 1986, but the weapon is being made as we speak.
I'd also check with a Class III dealer in your area who deals with NFA weapons. Of course, don't mention any names until you're sure there is a way to transfer the weapon legally.
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I'm pretty sure the Vector UZIs were serial numbered and partly formed prior to 86. If ATF followed your logic (and I wish they did) there would be a lot more Sten tubes around. Prior to the cutoff a couple of CII's numbered a bunch of tubing every 13" or so and registered the numbers with ATF. At some point ATF came to inspect they weren't happy to see racks of numbered tubing without so much as a template on it. I'm not sure which Sten tubes these were (Erb, Wilson, Catco, etc) but I'm pretty sure it was a common name.
Maybe Circuits or someone will chime in, but I'm pretty sure that just prior to the cutoff a reg. receiver had to be past a certain state of completeness to be considered legally registered.
Also, by your logic, all those M16s in gov.org hands made prior to 86 could be transferred to us as they're taken out of service. Too bad it ain't so.
On the original topic, If you know of a machinegun WITHOUT an associated tax form, run away, FAR AWAY and forget it.