Let me re-phrase the question. If I put a 10" barrel on my frame and use a RIFLE shoulder stock, it becomes a SBR. If I get tax stamp, can I change to (add to) another 10-14" barrel on the same frame and still be legal?
The frame/receiver is what is registered as an SBR so yes, you can change barrels as you please once you have the tax stamp. AR guys do it all the time. Just remember, once it is registered, there are certain requirements you have to meet like applying for approval before transporting the SBR across state lines, transferring the SBR to another person, etc.
Receiver is the stamped part.
You can go longer barrel but cannot go shorter on that receiver than what you put in the description.
Also, so far as interstate travel changing to legal config (ie pistol or rifle of 16" or longer) your good just observe all state and local laws.
Also make sure you dig into your state and county/city laws so far as sbrs. Some are straight up screwy.
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