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26 C.F.R. PART 49--FACILITIES AND SERVICES EXCISE TAXES

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES

PART 49--FACILITIES AND SERVICES EXCISE TAXES

Subpart A--INTRODUCTION

�49.0-1

Introduction.

�49.0-2

General definitions and use of terms.

Subpart B--[RESERVED]

Subpart C--COMMUNICATIONS

�49.4251-1

Imposition of tax.

�49.4251-2

Rate and application of tax.

�49.4251-3

Applicability of sections 4251 to 4254, inclusive.

�49.4251-4

Prepaid telephone cards.

�49.4252-1

General telephone service.

�49.4252-2

Toll telephone service.

�49.4252-3

Telegraph service.

�49.4252-4

Provisions common to telephone and telegraph services.

�49.4252-5

Teletypewriter exchange service.

�49.4252-6

Wire mileage service.

�49.4252-7

Wire and equipment 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

Exemption for terminal facilities in case of wire mileage service.

�49.4253-9

Exemption for certain interior communication systems.

�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.

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

Commutation tickets.

�49.4263-2

Charges not exceeding 60 cents.

�49.4263-3

Transportation furnished to certain organizations.

�49.4263-4

Members of the armed forces.

�49.4263-5

Small aircraft on nonestablished lines.

�49.4263-6

Exemptions applicable with respect to transportation beginning before November 16, 1962.

�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.

Subpart E--TRANSPORTATION OF PROPERTY

�49.4271-1

Tax on transportation of property by air.

Subpart F--COLLECTION OF TAX BY PERSONS RECEIVING PAYMENT

�49.4291-1

Persons receiving payment must collect tax.