Part 49 — Facilities and Services Excise Taxes
Subpart A — Introduction
Subpart C — Communications
- § 49.4251-1— Imposition of tax.
- § 49.4251-2— Rate and application of tax.
- § 49.4251-4— Prepaid telephone cards.
- § 49.4252-2— Toll telephone service.
- § 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.
- § 49.4253-10— 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.
Subpart D — Transportation of Persons
- § 49.4261-1— Imposition of tax; in general.
- § 49.4261-2— Application of tax.
- § 49.4261-3— Payments made within the United States.
- § 49.4261-4— Payments made within the United States; evidence of nontaxability.
- § 49.4261-5— Payments made outside the United States.
- § 49.4261-6— Payments made outside the United States; evidence of nontaxability.
- § 49.4261-7— Examples of payments subject to tax.
- § 49.4261-8— Examples of payments not subject to tax.
- § 49.4261-9— Mileage awards.
- § 49.4261-10— Aircraft management services.
- § 49.4262-1— Taxable transportation.
- § 49.4262-2— Exclusion of certain travel.
- § 49.4262-3— Definitions.
- § 49.4263-1— Duty to collect the tax; payments made outside the United States.
- § 49.4263-2— Duty to collect the tax in the case of certain refunds.
- § 49.4263-3— Special rule for the payment of tax.
- § 49.4263-4— Cross reference.
- § 49.4263-5— Round trips.
- § 49.4263-6— Transportation outside the northern portion of the Western Hemisphere.