Communications Tax (Taxable v. Not Taxable)

INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM
5-12-1999
Number: 199951001
Release Date: 12/23/1999
Third Party Contact: None
Index (UIL) No.: 4251.00-00
CASE MIS No.: TAM-103229-99/CC:DOM:P&SI:B8
DISTRICT DIRECTOR
Taxpayer’s Name:
Taxpayer’s Address:
Period Involved: N/A
Date of Conference: None
LEGEND: Taxpayer =
On October 28, 1992, the National Office issued a technical advice memorandum, TAM 9307006, to the then District Director concerning the applicability of § 4251 of the Internal Revenue Code to amounts paid for certain audio conferencing services.
In accordance with § 17.04 of Rev. Proc. 99-2, 1999-1 I.R.B. 73, 97, the Service is revoking TAM 9307006. Consistent with § 17.04 of Rev. Proc. 99-2, the effective date of the revocation is August 1, 1999.

# CAVEATS

A copy of this technical advice memorandum is to be given to Taxpayer. Section
6110(k)(3) provides that it may not be used or cited as precedent. In accordance with
§ 6110(c), names, addresses, and taxpayer identifying numbers have been deleted.