Yep, so long as the barrel stays 18" or longer, and your overall length remains 26" or longer. [b]triple-check your measurements! [/b] Violation of the 1934 NFA by manufacturing an unregistered "short barreled shotgun" is worth 10 years in prison, and possession of the same is another 10 years. So be sure you stay legal. Also, a pipe-clamp around the barrel will help you make a much cleaner cut. Once it's cut, shoot a slug through it to debur the inside of the muzzle.