No spoilers needed, as this is WAAAAAAAYYYY back, but in the Punisher's first appearance, didn't he not kill? He used some mercy bullets or some such, correct? That was in Amazing #129, and it was by his creator Gerry Conway. It might have had something to do with the comic code back then, but when was he shown to kill? Was it that Amazing Spider-Man Annual with Moses Magnum? Thanks.
The answer to your question is in Giant Sized Spider-man #4 (this was the Punishers 4th appearence in total).