It's not worth it. You need the small guns.
Tag small guns, and get it to 75%. Then start slowly putting points to big guns and eventually when you get your hands to miniguns and flamers you got some 70% big guns, which is enough for close combat. Then just make it to 100%, and if you got nothing else to pick you can take the Tag! perk which will shoot it to 150%.
Big guns are usually short range weapons, and if you don't mind a little missing in night battles, 100% is fairly enough.
If you follow the storyline, you'll have a acceptable Big Guns rate by the time you reach NCR.
Especialy for a newb (like me) picking small guns is nearly vital for first part of the game, and .223 pistol never fails no matter where you are (except against Enclave troops).