The concept of a trust is a contractual arrangement whereby property is transferred from one person (Grantor) to another person or corporate body (Trustee/Trust) to hold the property for the benefit of a specified list or class of persons (The Beneficiaries). Thus a “Trust” is a legal entity and by law comes under the auspices of the Internal Revenue Service (IRS) and not the BATF. Thus, the $200 Tax Stamp is issued by the IRS.
Strictly speaking, the Grantor of a trust is merely the person creating the trust on behalf of the beneficiaries and the owner of property/assets who transfers that property to the trust, and no longer owns the property/assets. Trusts are essentially creatures of contract and a form of “incorporation” to own neat stuff, but also to avoid rules, probate, and taxes..................
Reverting back to the IRS - The term commingling is most often applied to funds or assets. When a fiduciary, a person entrusted with the management of funds/assets other than his own in trust, mixes funds with that of others, the fiduciary is commingling funds and thereby breaching his or her fiduciary duty. This may result in evidence that may be used in "piercing the corporate veil" (meaning the liability shield) of a sham corporation, where a person shields himself from personal liability through "incorporation", yet fails to observe strict separation of corporate and personal property or accounts, among other improprieties. The Uniform Trust Code is Federal, and both Trust and Fiduciary tax laws are federal and state.
So, while the BATF may not care where the money comes from, I am sure that the IRS may.................
In my opinion, one must be careful since commingling is generally prohibited, and why risk turning separate property into community property (transmutation), paying fines, and a possible vacation at the Grey Bar. Thus I solely use a Trust account and cashiers checks.
...and I didn't even cover the possibilities of fraud and falsifying Gov. documents..................