{"data":{"id":"us/26-cfr-49.4254-2","jurisdiction":"us","citation":"26 CFR 49.4254-2","heading":"-2 Payment for toll telephone service or telegraph service in coin-operated telephones.","body":"Where the tax on a toll telephone or radio telephone message or conversation, or a telegraph, cable, or radio dispatch or message is paid by inserting coins in a coin-operated telephone, the tax shall be computed to the nearest multiple of 5 cents, and where the tax is midway between multiples of 5 cents, the next highest multiple shall apply. In other words, one-half or a greater fraction of 5 cents shall be treated as 5 cents and a smaller fraction shall be ignored.","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":"e64119754cae0bebaecd7ecbfcdf8fd4643dedc3292236957fef647da7412567","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-49.4254-1","next":"us/26-cfr-49.4261-1"},"notice":"GroundRules: Original legal text. Not legal advice."}