[Alpo]

If you build a "suppressed short barreled rifle", there is only one 200 dollar stamp, but the silencer is PART of the rifle. It cannot be removed and put on another gun. If you wish to silence your 10/22, you gotta buy another can, and there's another 200 dollars.

Or you can paper a short barreled rifle (with a threaded muzzle) for 200 and get a 223 can with another 200 dollars, and use the can on either gun.

Either way you look at it, you will have to do two 200-dollar tax stamps. But if you paper the rifle and paper the can separately, you only have to buy one can. If you do the S-SBR, and then want to silence something else, there's another 500 or so for the second can.