BigAl, as illogical as it may seem, kernelkrink is correct. You do not actually have to build the SBR yourself. An alternative way to do it is to have Inrange buy the receiver and build the SBR. They would then have to engrave the receiver with their information and file the paperwork with the ATF that they manufactured it. Once they received the necessary documentation from the ATF, they could then transfer it to you using Form 4. This would take longer and would be more difficult to coordinate. They would also probably charge more because of the additional hassle. The only advantage to doing it this way would be to have Inrange's name on it for the possibility of a future sale. I think in this situation, it would be much easier for you to do a Form 1.