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Regulations last checked for updates: Jun 16, 2025
Title 26 - Internal Revenue last revised: May 20, 2025
All Titles
Title 26
Chapter I
Part 49
Subpart C - Subpart C—Communications
§ 49.4251-1 - Imposition of tax.
§ 49.4251-2 - Rate and application of tax.
§ 49.4251-3 - [Reserved]
§ 49.4251-4 - Prepaid telephone cards.
§ 49.4252-1 - [Reserved]
§ 49.4252-2 - Toll telephone service.
§ 49.4252-3 - [Reserved]
§ 49.4252-4 - Provisions common to telephone and telegraph services.
§ 49.4252-5 - Teletypewriter exchange 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—49.4253-9 - §[Reserved]
§ 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.
authority:
26 U.S.C. 7805.
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