Pistol Length Question

I have been searching a while, and not finding much success.
A leading NFA dealer near me told me that an AR pistol had to be under 26.5 inches. If it was over 26.5" regardless of barrel length, it became an AOW and a $5 NFA tax/wait had to be paid.

Does an AR pistol have to be less than 26.5 inches?
I was under the impression that an AR pistol could be any length (barrel any length too) as long as it didn’t have a stock, or a VFG. (maintained designation as a one hand fired firearm)
I have been searching the ATF website and cannot find the exact passage that explains this. I don’t care about being wrong. I just don’t want to be misinformed, as I was thinking about doing an a5 pistol tube on a 12.5 or 14.5" barrel.

Any help would be appreciated. Direct law citing would be great too.
Thank you.

No. A pistol does not become an AOW if its OAL exceeds 26.5 inches.

A pistol must have an OAL of 26 inches or greater to have a VFG without becoming an AOW.
http://johnpierceesq.com/wp-content/uploads/2016/08/Franklin_Armory_AOW_Letter.pdf

That letter does answer the question asked but the last paragraph brings up another .If vertical forward grip mean no longer pistol but being over 26" means not a nfa aow what is it then ? Is it a short barrel rifle even though it doesn’t have a stock ? Does this mean an ar 12.5" with a brace less than 13.5" long can have a vertical front grip and it’s no longer a pistol but it’s not a rifle ? what is it legally called?( Probably what ever the prosecutor wants it to be)

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It would be a firearm.

So it’s ok to put a vertical grip on a pistol over 26" as long as you don’t call it a pistol or conceal it and you don’t need a stamp to carry it .

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And even “conceal” raises questions if you have a no-fire breakdown like a LAW sidefolder, for example a 10.3" barrel, 28" OAL that folds to fit in a briefcase but cannot be safely fired without the buffer unfolded. They also make regular use of the specific phrase “concealed on the person,” which raises questions about off-body carry via things like duffels, briefcases, violin cases…

Barrel OAL Stock VFG Category
16"+ 26"+ Any Any Title I - Rifle.
16"+ <26" Any Any [impossible build?]
<16" 26"+ NO Any Title I - Other Firearm.
<16" 26"+ YES Any ??? (Title II - NFA AOW or SBR?)
<16" <26" NO NO or AFG Title I - Pistol.
<16" <26" NO YES Title II - NFA AOW.
<16" <26" YES Any Title II - NFA SBR.

So <16" +26" no stock+ vfg is a firearm and needs no stamp but is not a pistol .

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Correct, Ozarkpugs–it’s the same category as the Remington TAC14 and Mossberg Shockwave “not-shotguns.”

This is strictly under Federal law for purchase/possession; State laws may vary, especially for carry. (Example: here in Washington, a concealed pistol license covers carry of anything “with a barrel <16” or designed to be fired by one hand," which means if I’m reading it right, in theory I could slap a 14.5" milspec M4 upper onto a pistol lower and carry it… IF I could conceal it and hold it with one hand.)

Correct. Franklin Armory makes their XO-26 under this ruling