Code of Federal Regulations · Subpart
Subpart C — Communications
26 C.F.R. pt. 49, subpt. C
- § 49.4251-1 -1 Imposition Of Tax
- § 49.4251-2 -2 Rate And Application Of Tax
- § 49.4251-3 -3 [reserved]
- § 49.4251-4 -4 Prepaid Telephone Cards
- § 49.4252-1 -1 [reserved]
- § 49.4252-2 -2 Toll Telephone Service
- § 49.4252-3 -3 [reserved]
- § 49.4252-4 -4 Provisions Common To Telephone And Telegraph Services
- § 49.4252-5 -5 Teletypewriter Exchange Service
- § 49.4253-1 -1 Exemption For Certain Coin-operated Service
- § 49.4253-10 -10 Exemption For Certain Private Communications Services
- § 49.4253-11 -11 Use And Retention Of Exemption Certificates
- § 49.4253-12 -12 Cross Reference
- § 49.4253-2 -2 Exemption For News Services
- § 49.4253-3 -3 Exemption For Certain Organizations
- § 49.4253-4 -4 Exemption For Servicemen In Combat Zone
- § 49.4253-5 -5 Exemption For Items Otherwise Taxed
- § 49.4253-6 -6 Exemption For Common Carriers And Communications Companies
- § 49.4253-7 -7 Exemption For Installation Charges
- § 49.4253-8 - 49.4253-9 §§ 49.4253-8-49.4253-9 [reserved]
- § 49.4254-1 -1 Computation Of Tax
- § 49.4254-2 -2 Payment For Toll Telephone Service Or Telegraph Service In Coin-operated Telephones