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Treasury Regulations (26 C.F.R.)

26 CFR § 49.4252-3

[Reserved]

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In this part (40 sections)
  1. 49.0-1 · Introduction.
  2. 49.0-2 · General definitions and use of terms.
  3. 49.4251-1 · Imposition of tax.
  4. 49.4251-2 · Rate and application of tax.
  5. 49.4251-3 · [Reserved]
  6. 49.4251-4 · Prepaid telephone cards.
  7. 49.4252-1 · [Reserved]
  8. 49.4252-2 · Toll telephone service.
  9. 49.4252-3 · [Reserved]
  10. 49.4252-4 · Provisions common to telephone and telegraph services.
  11. 49.4252-5 · Teletypewriter exchange service.
  12. 49.4253-1 · Exemption for certain coin-operated service.
  13. 49.4253-2 · Exemption for news services.
  14. 49.4253-3 · Exemption for certain organizations.
  15. 49.4253-4 · Exemption for servicemen in combat zone.
  16. 49.4253-5 · Exemption for items otherwise taxed.
  17. 49.4253-6 · Exemption for common carriers and communications companies.
  18. 49.4253-7 · Exemption for installation charges.
  19. 49.4253-8 - 49.4253-9 · §§ 49.4253-8-49.4253-9 [Reserved]
  20. 49.4253-10 · Exemption for certain private communications services.
  21. 49.4253-11 · Use and retention of exemption certificates.
  22. 49.4253-12 · Cross reference.
  23. 49.4254-1 · Computation of tax.
  24. 49.4254-2 · Payment for toll telephone service or telegraph service in…
  25. 49.4261-1 · Imposition of tax; in general.
  26. 49.4261-2 · Application of tax.
  27. 49.4261-3 · Payments made within the United States.
  28. 49.4261-4 · Payments made within the United States; evidence of…
  29. 49.4261-5 · Payments made outside the United States.
  30. 49.4261-6 · Payments made outside the United States; evidence of…
  31. 49.4261-7 · Examples of payments subject to tax.
  32. 49.4261-8 · Examples of payments not subject to tax.
  33. 49.4261-9 · Mileage awards.
  34. 49.4261-10 · Aircraft management services.
  35. 49.4262-1 · Taxable transportation.
  36. 49.4262-2 · Exclusion of certain travel.
  37. 49.4262-3 · Definitions.
  38. 49.4263-1 · Duty to collect the tax; payments made outside the United…
  39. 49.4263-2 · Duty to collect the tax in the case of certain refunds.
  40. 49.4263-3 · Special rule for the payment of tax.
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