Subpart C—Communications

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 49
8. ›
9. Subpart C

Sections

• 49.4251-1
  § 49.4251-1 Imposition of tax.
• 49.4251-2
  § 49.4251-2 Rate and application of tax.
• 49.4251-3
  § 49.4251-3 [Reserved]
• 49.4251-4
  § 49.4251-4 Prepaid telephone cards.
• 49.4252-1
  § 49.4252-1 [Reserved]
• 49.4252-2
  § 49.4252-2 Toll telephone service.
• 49.4252-3
  § 49.4252-3 [Reserved]
• 49.4252-4
  § 49.4252-4 Provisions common to telephone and telegraph services.
• 49.4252-5
  § 49.4252-5 Teletypewriter exchange service.
• 49.4253-1
  § 49.4253-1 Exemption for certain coin-operated service.
• 49.4253-2
  § 49.4253-2 Exemption for news services.
• 49.4253-3
  § 49.4253-3 Exemption for certain organizations.
• 49.4253-4
  § 49.4253-4 Exemption for servicemen in combat zone.
• 49.4253-5
  § 49.4253-5 Exemption for items otherwise taxed.
• 49.4253-6
  § 49.4253-6 Exemption for common carriers and communications companies.
• 49.4253-7
  § 49.4253-7 Exemption for installation charges.
• 49.4253-8 - 49.4253-9
  §§ 49.4253-8-49.4253-9 [Reserved]
• 49.4253-10
  § 49.4253-10 Exemption for certain private communications services.
• 49.4253-11
  § 49.4253-11 Use and retention of exemption certificates.
• 49.4253-12
  § 49.4253-12 Cross reference.
• 49.4254-1
  § 49.4254-1 Computation of tax.
• 49.4254-2
  § 49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones.