GroundRules
26 CFR 49.4253-5: -5 Exemption for items otherwise taxed.
Where this section sits in the code
- 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 C—Communications
A dispatch, message, or conversation transmitted by toll telephone, telegraph, or teletypewriter exchange over the combined facilities of several lines or stations of one or more persons is considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under section 4251.
Collected 2026-08-27T02:25:11Z. Source file · JSON