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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 49—FACILITIES AND SERVICES EXCISE TAXES
PART 49—FACILITIES AND SERVICES EXCISE TAXES
§ 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 - Prepaid telephone cards.
§ 49.4251-4 - Prepaid telephone cards.
§ 49.4252-1 - Toll telephone service.
§ 49.4252-2 - Toll telephone service.
§ 49.4252-3 - Provisions common to telephone and telegraph services.
§ 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 - Exemption for certain private communications services.
§ 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 coin-operated telephones.
§ 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 nontaxability.
§ 49.4261-5 - Payments made outside the United States.
§ 49.4261-6 - Payments made outside the United States; evidence of nontaxability.
§ 49.4261-7 - Examples of payments subject to tax.
§ 49.4261-8 - Examples of payments not subject to tax.
§ 49.4261-9 - Seats and berths; rate and application of tax.
§ 49.4261-10 - By whom paid.
§ 49.4262(a)-1 - Taxable transportation.
§ 49.4262(b)-1 - Exclusion of certain travel.
§ 49.4262(c)-1 - Definitions.
§§ 49.4263-1—49.4263-4 - Small aircraft on nonestablished lines.
§ 49.4263-5 - Small aircraft on nonestablished lines.
§ 49.4264(a)-1 - Duty to collect the tax; payments made outside the United States.
§ 49.4264(b)-1 - Duty to collect the tax in the case of certain refunds.
§ 49.4264(c)-1 - Special rule for the payment of tax.
§ 49.4264(d)-1 - Cross reference.
§ 49.4264(e)-1 - Round trips.
§ 49.4264(f)-1 - Transportation outside the northern portion of the Western Hemisphere.
§ 49.4271-1 - Tax on transportation of property by air.
§ 49.4291-1 - Persons receiving payment must collect tax.
§ 49.5000B-1 - Indoor tanning services.