26 CFR Part 49 - Subpart C - Communications
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- § 49.4251-1 Imposition of tax.
- § 49.4251-2 Rate and application of tax.
- § 49.4251-3 [Reserved]
- § 49.4251-4 Prepaid telephone cards.
- § 49.4252-1 [Reserved]
- § 49.4252-2 Toll telephone service.
- § 49.4252-3 [Reserved]
- § 49.4252-4 Provisions common to telephone and telegraph services.
- § 49.4252-5 Teletypewriter exchange service.
- § 49.4253-1 Exemption for certain coin-operated service.
- § 49.4253-2 Exemption for news services.
- § 49.4253-3 Exemption for certain organizations.
- § 49.4253-4 Exemption for servicemen in combat zone.
- § 49.4253-5 Exemption for items otherwise taxed.
- § 49.4253-6 Exemption for common carriers and communications companies.
- § 49.4253-7 Exemption for installation charges.
- §§ 49.4253-8--49.4253-9 [Reserved]
- § 49.4253-10 Exemption for certain private communications services.
- § 49.4253-11 Use and retention of exemption certificates.
- § 49.4253-12 Cross reference.
- § 49.4254-1 Computation of tax.
- § 49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones.
Source:
T.D. 6664, 28 FR 7252, July 16, 1963, unless otherwise noted.