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
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General definitions and use of terms.
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Subpart B--[RESERVED]
Subpart C--COMMUNICATIONS
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Rate and application of tax.
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Applicability of sections 4251 to 4254, inclusive.
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General telephone service.
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Provisions common to telephone and telegraph services.
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Teletypewriter exchange service.
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Wire and equipment service.
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Exemption for certain coin-operated service.
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Exemption for news services.
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Exemption for certain organizations.
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Exemption for servicemen in combat zone.
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Exemption for items otherwise taxed.
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Exemption for common carriers and communications companies.
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Exemption for installation charges.
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Exemption for terminal facilities in case of wire mileage service.
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Exemption for certain interior communication systems.
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Exemption for certain private communications services.
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Use and retention of exemption certificates.
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Payment for toll telephone service or telegraph service in coin-operated telephones.
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Subpart D--TRANSPORTATION OF PERSONS
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Imposition of tax; in general.
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Payments made within the United States.
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Payments made within the United States; evidence of nontaxability.
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Payments made outside the United States.
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Payments made outside the United States; evidence of nontaxability.
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Examples of payments subject to tax.
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Examples of payments not subject to tax.
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Seats and berths; rate and application of tax.
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Exclusion of certain travel.
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Charges not exceeding 60 cents.
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Transportation furnished to certain organizations.
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Members of the armed forces.
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Small aircraft on nonestablished lines.
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Exemptions applicable with respect to transportation beginning before November 16, 1962.
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Duty to collect the tax; payments made outside the United States.
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Duty to collect the tax in the case of certain refunds.
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Special rule for the payment of tax.
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Transportation outside the northern portion of the Western Hemisphere.
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Subpart E--TRANSPORTATION OF PROPERTY
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Tax on transportation of property by air.
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Subpart F--COLLECTION OF TAX BY PERSONS RECEIVING PAYMENT
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Persons receiving payment must collect tax.
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