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FEDERAL · 26 CFR

Part 49 — Facilities and Services Excise Taxes

49 sections · Title 26: Internal Revenue

§ 49.0-1Introduction.
§ 49.0-2General definitions and use of terms.
§ 49.4251-1Imposition of tax.
§ 49.4251-2Rate and application of tax.
§ 49.4251-3§ 49.4251-3 [Reserved]
§ 49.4251-4Prepaid telephone cards.
§ 49.4252-1§ 49.4252-1 [Reserved]
§ 49.4252-2Toll telephone service.
§ 49.4252-3§ 49.4252-3 [Reserved]
§ 49.4252-4Provisions common to telephone and telegraph services.
§ 49.4252-5Teletypewriter exchange service.
§ 49.4253-1Exemption for certain coin-operated service.
§ 49.4253-2Exemption for news services.
§ 49.4253-3Exemption for certain organizations.
§ 49.4253-4Exemption for servicemen in combat zone.
§ 49.4253-5Exemption for items otherwise taxed.
§ 49.4253-6Exemption for common carriers and communications companies.
§ 49.4253-7Exemption for installation charges.
§ 49.4253-8 - 49.4253-9§§ 49.4253-8-49.4253-9 [Reserved]
§ 49.4253-10Exemption for certain private communications services.
§ 49.4253-11Use and retention of exemption certificates.
§ 49.4253-12Cross reference.
§ 49.4254-1Computation of tax.
§ 49.4254-2Payment for toll telephone service or telegraph service in coin-operated telephones.
§ 49.4261-1Imposition of tax; in general.
§ 49.4261-2Application of tax.
§ 49.4261-3Payments made within the United States.
§ 49.4261-4Payments made within the United States; evidence of nontaxability.
§ 49.4261-5Payments made outside the United States.
§ 49.4261-6Payments made outside the United States; evidence of nontaxability.
§ 49.4261-7Examples of payments subject to tax.
§ 49.4261-8Examples of payments not subject to tax.
§ 49.4261-9Mileage awards.
§ 49.4261-10Aircraft management services.
§ 49.4262-1Taxable transportation.
§ 49.4262-2Exclusion of certain travel.
§ 49.4262-3Definitions.
§ 49.4263-1Duty to collect the tax; payments made outside the United States.
§ 49.4263-2Duty to collect the tax in the case of certain refunds.
§ 49.4263-3Special rule for the payment of tax.
§ 49.4263-4Cross reference.
§ 49.4263-5Round trips.
§ 49.4263-6Transportation outside the northern portion of the Western Hemisphere.
§ 49.4271-1Tax on transportation of property by air.
§ 49.4271-2Aircraft management services.
§ 49.4281-1Small aircraft on nonestablished lines.
§ 49.4282-1§ 49.4282-1 [Reserved]
§ 49.4291-1Persons receiving payment must collect tax.
§ 49.5000B-1Indoor tanning services.