Sentence:  Previously known as Jefferson Arms , Kodiak has given this 11 - shot hammerless job an exceptionally fine stock design , and the 260 <WSD>is</WSD> the first autoloader to handle .22 Magnum rim-fires . 
Meaning of the word marked with <WSD> tags:  have the quality of being; (copula, used with an adjective or a predicate noun)