Quoted: If you were to do a Form 1 to short barrel a Benelli M1014 and get approved, could you then install a larger mag on it (with a pistol grip stock)? Or would you still have to comply with the 1989 law?
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NFA firearms are exempt from 922(r), so you'd be able to add a working telestock and magazine extension legally.
Quoted: If your wanting something small like that you may look into the AOW route. You cannot put a stock on it, but if your intention is to use a pistol grip only then it will save you 195.00 in a tax stamp.
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Both SBS and AOW cost $200 to manufacture.
But as mentioned above, you could not convert a shotgun into an AOW unless it has never had a buttstock on it. Gotm4 is just concerned about having both a pistol grip and mag extension on an imported shotgun. It sounds to me like he's planning on using a buttstock that has a pistol grip.