Title 26

PART 49 SUBPART C

Subpart C - Communications Source:T.D. 6664, 28 FR 7252, July 16, 1963, unless otherwise noted.

26:18.0.1.1.7.3.17.1SECTION 49.4251-1
   49.4251-1 Imposition of tax.
26:18.0.1.1.7.3.17.2SECTION 49.4251-2
   49.4251-2 Rate and application of tax.
26:18.0.1.1.7.3.17.3SECTION 49.4251-3
   49.4251-3 [Reserved]
26:18.0.1.1.7.3.17.4SECTION 49.4251-4
   49.4251-4 Prepaid telephone cards.
26:18.0.1.1.7.3.17.5SECTION 49.4252-1
   49.4252-1 [Reserved]
26:18.0.1.1.7.3.17.6SECTION 49.4252-2
   49.4252-2 Toll telephone service.
26:18.0.1.1.7.3.17.7SECTION 49.4252-3
   49.4252-3 [Reserved]
26:18.0.1.1.7.3.17.8SECTION 49.4252-4
   49.4252-4 Provisions common to telephone and telegraph services.
26:18.0.1.1.7.3.17.9SECTION 49.4252-5
   49.4252-5 Teletypewriter exchange service.
26:18.0.1.1.7.3.17.10SECTION 49.4253-1
   49.4253-1 Exemption for certain coin-operated service.
26:18.0.1.1.7.3.17.11SECTION 49.4253-2
   49.4253-2 Exemption for news services.
26:18.0.1.1.7.3.17.12SECTION 49.4253-3
   49.4253-3 Exemption for certain organizations.
26:18.0.1.1.7.3.17.13SECTION 49.4253-4
   49.4253-4 Exemption for servicemen in combat zone.
26:18.0.1.1.7.3.17.14SECTION 49.4253-5
   49.4253-5 Exemption for items otherwise taxed.
26:18.0.1.1.7.3.17.15SECTION 49.4253-6
   49.4253-6 Exemption for common carriers and communications companies.
26:18.0.1.1.7.3.17.16SECTION 49.4253-7
   49.4253-7 Exemption for installation charges.
26:18.0.1.1.7.3.17.17SECTION 49.4253-8 - 49.4253-9
   49.4253-8--49.4253-9 [Reserved]
26:18.0.1.1.7.3.17.18SECTION 49.4253-10
   49.4253-10 Exemption for certain private communications services.
26:18.0.1.1.7.3.17.19SECTION 49.4253-11
   49.4253-11 Use and retention of exemption certificates.
26:18.0.1.1.7.3.17.20SECTION 49.4253-12
   49.4253-12 Cross reference.
26:18.0.1.1.7.3.17.21SECTION 49.4254-1
   49.4254-1 Computation of tax.
26:18.0.1.1.7.3.17.22SECTION 49.4254-2
   49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones.