IF the weapon has been registered (think last amnesty was 1968) it can be transferred by the executor to an heir (go thru a Class III dealer to do this) without paying the transfer tax. If it has not already been registered, it cannot be. Cutoff date for new reglistrations of full autos was May 1986. The weapon must be surrendered to the BATF for destruction. Sorry guys- and NO- it cannot be "converted" to semi- as the man said- once a machinegun, always a machinegun. SOME parts may be sold, but the RECIEVER for sure cannot be if it is not already papered. Would not advise holding the weapon while researching this, penalties for possessing unregistered full auto are SEVERE- 10 yrs, and all the money you will ever have.