Federal (United States) · Regulations
Subpart C — Communications
18 sections
18 sections
- 26 C.F.R. § 49.4251-1Imposition of tax.
- 26 C.F.R. § 49.4251-2Rate and application of tax.
- 26 C.F.R. § 49.4251-4Prepaid telephone cards.
- 26 C.F.R. § 49.4252-2Toll telephone service.
- 26 C.F.R. § 49.4252-4Provisions common to telephone and telegraph services.
- 26 C.F.R. § 49.4252-5Teletypewriter exchange service.
- 26 C.F.R. § 49.4253-1Exemption for certain coin-operated service.
- 26 C.F.R. § 49.4253-2Exemption for news services.
- 26 C.F.R. § 49.4253-3Exemption for certain organizations.
- 26 C.F.R. § 49.4253-4Exemption for servicemen in combat zone.
- 26 C.F.R. § 49.4253-5Exemption for items otherwise taxed.
- 26 C.F.R. § 49.4253-6Exemption for common carriers and communications companies.
- 26 C.F.R. § 49.4253-7Exemption for installation charges.
- 26 C.F.R. § 49.4253-10Exemption for certain private communications services.
- 26 C.F.R. § 49.4253-11Use and retention of exemption certificates.
- 26 C.F.R. § 49.4253-12Cross reference.
- 26 C.F.R. § 49.4254-1Computation of tax.
- 26 C.F.R. § 49.4254-2Payment for toll telephone service or telegraph service in coin-operated telephones.