';


Title 26 Part 49

Title 26 → Chapter I → Subchapter D → Part 49

Electronic Code of Federal Regulations e-CFR

Title 26 Part 49

Title 26Chapter ISubchapter DPart 49


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES

PART 49—FACILITIES AND SERVICES EXCISE TAXES

rule

Subpart A—INTRODUCTION

§49.0-1
Introduction.
§49.0-2
General definitions and use of terms.
rule

Subpart B—[RESERVED]

rule

Subpart C—COMMUNICATIONS

§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.
§49.4253-1
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.
§§49.4253-8—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.
rule

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
Seats and berths; rate and application of tax.
§49.4261-10
By whom paid.
§49.4262(a)-1
Taxable transportation.
§49.4262(b)-1
Exclusion of certain travel.
§49.4262(c)-1
Definitions.
§§49.4263-1—49.4263-4
[Reserved]
§49.4263-5
Small aircraft on nonestablished lines.
§49.4264(a)-1
Duty to collect the tax; payments made outside the United States.
§49.4264(b)-1
Duty to collect the tax in the case of certain refunds.
§49.4264(c)-1
Special rule for the payment of tax.
§49.4264(d)-1
Cross reference.
§49.4264(e)-1
Round trips.
§49.4264(f)-1
Transportation outside the northern portion of the Western Hemisphere.
rule

Subpart E—TRANSPORTATION OF PROPERTY

§49.4271-1
Tax on transportation of property by air.
rule

Subpart F—COLLECTION OF TAX BY PERSONS RECEIVING PAYMENT

§49.4291-1
Persons receiving payment must collect tax.
rule

Subpart G—INDOOR TANNING SERVICES

§49.5000B-1
Indoor tanning services.

© e-CFR 2019

FR | USC | CFR | eCFR