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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
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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