26 C.F.R. § 49.4253-5 Exemption for items otherwise taxed.
Title 26 - Internal Revenue
A dispatch, message, or conversation transmitted by toll telephone, telegraph, or teletypewriter exchange over the combined facilities of several lines or stations of one or more persons is considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under section 4251.
Title 26: Internal Revenue
PART 49—FACILITIES AND SERVICES EXCISE TAXES
Subpart C—Communications
§ 49.4253-5 Exemption for items otherwise taxed.
