Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 49: Facilities And Services Excise Taxes

Section No. Description
Section 49.0-1 General definitions and use of terms
Section 49.0-2 Imposition of tax
Section 49.4251-1 Rate and application of tax
Section 49.4251-2 Applicability of sections 4251 to 4254, inclusive
Section 49.4251-3 Prepaid telephone cards
Section 49.4251-4 General telephone service
Section 49.4252-1 Toll telephone service
Section 49.4252-2 Telegraph service
Section 49.4252-3 Provisions common to telephone and telegraph services
Section 49.4252-4 Teletypewriter exchange service
Section 49.4252-5 Wire mileage service
Section 49.4252-6 Wire and equipment service
Section 49.4252-7 Exemption for certain coin-operated service
Section 49.4253-1 Exemption for news services
Section 49.4253-2 Exemption for certain organizations
Section 49.4253-3 Exemption for servicemen in combat zone
Section 49.4253-4 Exemption for items otherwise taxed
Section 49.4253-5 Exemption for common carriers and communications companies
Section 49.4253-6 Exemption for installation charges
Section 49.4253-7 Exemption for terminal facilities in case of wire mileage service
Section 49.4253-8 Exemption for certain interior communication systems
Section 49.4253-9 Exemption for certain private communications services
Section 49.4253-10 Use and retention of exemption certificates
Section 49.4253-11 Cross reference
Section 49.4253-12 Computation of tax
Section 49.4254-1 Payment for toll telephone service or telegraph service in coin-operated telephones
Section 49.4254-2 Imposition of tax; in general
Section 49.4261-1 Application of tax
Section 49.4261-2 Payments made within the United States
Section 49.4261-3 Payments made within the United States; evidence of nontaxability
Section 49.4261-4 Payments made outside the United States
Section 49.4261-5 Payments made outside the United States; evidence of nontaxability
Section 49.4261-6 Examples of payments subject to tax
Section 49.4261-7 Examples of payments not subject to tax
Section 49.4261-8 Seats and berths; rate and application of tax
Section 49.4261-9 By whom paid
Section 49.4261-10 Commutation tickets
Section 49.4263-1 Charges not exceeding 60 cents
Section 49.4263-2 Transportation furnished to certain organizations
Section 49.4263-3 Members of the armed forces
Section 49.4263-4 Small aircraft on nonestablished lines
Section 49.4263-5 Exemptions applicable with respect to transportation beginning before November 16, 1962
Section 49.4263-6 Tax on transportation of property by air
Section 49.4271-1 Persons receiving payment must collect tax
Section 49.4291-1 OMB Control numbers