There has been a lot of interest expressed by people wanting to build an AR-15 from a non-serialized 80% lower. What some people may not realize is that the same thing can be done with other guns like the AK-47 and the 10/22.
A company called Select Fire LLC has been selling an 80% 10/22 receiver for several years. The kits allow a shooter to build their own rimfire rifle without the need of transferring through a dealer. The downside is all of the machine work that is needed to turn the 80% receiver into a functioning firearm.
According to many of the people who have built a gun with these kits, drilling the barrel hole is the toughest aspect of the build. ShopTalk on YouTube put together a multi-part video series to help people with correctly drilling the hole. This is part 1:
There are plenty of examples of home made guns with these 80% receivers. User Rudynix at Calguns.net posted up this example.
MSRP for a black anodized 80% receiver is $123.05. Unfinished aluminum and extended rail versions are also available. Tool kits that include drill bits sell for about $40.