Treasury Regulations (26 C.F.R.)
26 CFR § 49.4253-4
Exemption for servicemen in combat zone.
# (a) In general.
The exemption provided by section 4253(d) is applicable to any payment received for any telephone or radio telephone message or call which originates within a combat zone, as defined in section 112, from a member of the Armed Forces of the United States performing service in such combat zone, if a properly executed certificate of exemption substantially in the form shown in paragraph (c) of this section is furnished to the person receiving such payment.
# (b) Service in combat zone.
Service is performed in a combat zone only if it is performed in an area which the President of the United States has designated by Executive order, for the purpose of section 112, as an area in which Armed Forces of the United States are or have engaged in combat, and only if it is performed on or after the date designated by the President by Executive order as the date of the commencing of combatant activities in such zone and on or before the date designated by the President by Executive order as the date of the termination of combatant activities in such zone.
# (c) Exemption certificate.
(1) The exemption certificate shall be in substantially the following form:
I certify that the toll charges of $__________
are for telephone or radio telephone messages originating at __________________________
within a combat zone from
a member of the Armed Forces of the United States performing service in such combat zone; that the transmission facilities were furnished by ____________________ (Name of carrier); and that the charges are exempt from tax under section 4253(d) of the Internal Revenue Code.
Note:
Penalty for fraudulent use, $10,000 or imprisonment or both.
(2) See § 49.4253-11 for further provisions relating to exemption certificates.
Source: view the official text
In this part (40 sections)
- 49.0-1 · Introduction.
- 49.0-2 · General definitions and use of terms.
- 49.4251-1 · Imposition of tax.
- 49.4251-2 · Rate and application of tax.
- 49.4251-3 · [Reserved]
- 49.4251-4 · Prepaid telephone cards.
- 49.4252-1 · [Reserved]
- 49.4252-2 · Toll telephone service.
- 49.4252-3 · [Reserved]
- 49.4252-4 · Provisions common to telephone and telegraph services.
- 49.4252-5 · Teletypewriter exchange 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 - 49.4253-9 · §§ 49.4253-8-49.4253-9 [Reserved]
- 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…
- 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…
- 49.4261-5 · Payments made outside the United States.
- 49.4261-6 · Payments made outside the United States; evidence of…
- 49.4261-7 · Examples of payments subject to tax.
- 49.4261-8 · Examples of payments not subject to tax.
- 49.4261-9 · Mileage awards.
- 49.4261-10 · Aircraft management services.
- 49.4262-1 · Taxable transportation.
- 49.4262-2 · Exclusion of certain travel.
- 49.4262-3 · Definitions.
- 49.4263-1 · Duty to collect the tax; payments made outside the United…
- 49.4263-2 · Duty to collect the tax in the case of certain refunds.
- 49.4263-3 · Special rule for the payment of tax.