NFA/SOT license for R&D ONLY

What are the laws pertaining to R&D of a machine gun? i have an idea id like to suss out for a recoil reduction system (and thats as much as ill give out) but id need a FA MG to do research work. I have enough machinists skills to build my own and this would be strictly for R&D purposes. No sales, no transfers, nobody but me. What are the laws regading this? Im new to the FA building world and kinda clueless on NFA stuff.

SW
 
There is no exception for just doing R&D. BATFE will allow a manufacturer/licensee to go for a year or two without a sale, but you will still need all the same licenses and requirements (FFL, SOT, ITAR fee, local/state business licenses, proper zoning, etc.) and to keep the license you will have to have sales/transfers.
 
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