{"data":{"id":"us/26-cfr-49.4253-12","jurisdiction":"us","citation":"26 CFR 49.4253-12","heading":"-12 Cross reference.","body":"For exemptions applicable to amounts received as payment for services furnished to the government of any State or political subdivision of a State, to the District of Columbia, to the government of the United States, or to certain nonprofit educational organizations, see sections 4292, 4293, and 4294, and the regulations thereunder contained in Subpart F of this part.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ad6fdd2413c2044d9f87f018dad91f25133f62691fe19c1a94c6cf852c929af8","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-49.4253-11","next":"us/26-cfr-49.4254-1"},"notice":"GroundRules: Original legal text. Not legal advice."}