Navy87guy, you are completely wrong regarding your SBR post. Uppers are NOT considered firearms according to the ATF. Uppers do not have serial numbers, can be shipped directly to your home, and do not require background checks. It is impossible to register an Upper as an SBR.
AR15 Lower Receivers, even a Stripped Lower without any other pins, springs, etc. attached to it is considered a firearm. This piece of aluminum can only be shipped to an FFL, requires a background check, cannot be sold to a convicted felon, and has a Serial number stamped into it. This Serialized chunk of aluminum can be Form 1 approved by the ATF as a Short Barrel Rifle (SBR). Once this chunk of aluminum AR15 Stripped Lower is approved by the ATF, federal law requires you to engrave the name, city, and state on it. My Form 1 ATF Tax Stamp shows the barrel length as 12.5 inches, and overall length as 27 inches, although a barrel and overall length can legally be any other dimension. My Form 1 application was completed and submitted nt the Silencer Shop, the Premier Class III dealer in America. They have successfully submitted untold thousands of ATF applications - they know what they are doing.
To reiterate, ONLY LOWERS can become an SBR, UPPERS CANNOT become an SBR.