26 CFR Subpart C
Communications
June 25, 2020
§
49.4253-1
Exemption for certain coin-operated service
§
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
§
49.4253-2
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
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