Code of Federal Regulations · Section
§ 49.4253-5 — -5 Exemption For Items Otherwise Taxed
26 C.F.R. § 49.4253-5
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A dispatch, message, or conversation transmitted by toll telephone, telegraph, or teletypewriter exchange over the combined facilities of several lines or stations of one or more persons is considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under section 4251.
Authorizing Statute
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Imposition of tax26 U.S.C. § 4251
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Rules and regulations26 U.S.C. § 7805