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Electronic Code of Federal Regulations

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e-CFR Data is current as of July 25, 2014

TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES

PART 49—FACILITIES AND SERVICES EXCISE TAXES

rule

Subpart A—INTRODUCTION

§49.0-1
Introduction.
§49.0-2
General definitions and use of terms.
rule

Subpart B—[RESERVED]

rule

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.
rule

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.
rule

Subpart E—TRANSPORTATION OF PROPERTY

§49.4271-1
Tax on transportation of property by air.
rule

Subpart F—COLLECTION OF TAX BY PERSONS RECEIVING PAYMENT

§49.4291-1
Persons receiving payment must collect tax.
rule

Subpart G—INDOOR TANNING SERVICES

§49.5000B-1
Indoor tanning services.


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