Regulations last checked for updates: Feb 12, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026
§ 49.4253-5 - Exemption for items otherwise taxed.

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.

authority: 26 U.S.C. 7805.
cite as: 26 CFR 49.4253-5