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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 49 - Facilities and Services Excise Taxes |
| Subpart A - Introduction |
| § 49.0-1 - Introduction. |
| § 49.0-2 - General definitions and use of terms. |
| § 49.0-3T - Introduction; cosmetic services (temporary). |
| Subpart B - XXX |
| Subpart C - Communications |
| § 49.4251-1 - Imposition of tax. |
| § 49.4251-2 - Rate and application of tax. |
| § 49.4251-3 - [Reserved] |
| § 49.4251-4 - Prepaid telephone cards. |
| § 49.4252-1 - [Reserved] |
| § 49.4252-2 - Toll telephone service. |
| § 49.4252-3 - [Reserved] |
| § 49.4252-4 - Provisions common to telephone and telegraph services. |
| § 49.4252-5 - Teletypewriter exchange service. |
| § 49.4252-6 - Wire mileage service. |
| § 49.4252-7 - Wire and equipment 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 - Exemption for terminal facilities in case of wire mileage service. |
| § 49.4253-9 - Exemption for certain interior communication systems. |
| § 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. |
| §§ 49.4253-8--49.4253-9 - [Reserved] |
| Subpart D - Transportation of Persons |
| § 49.4262(a)-1 - Taxable transportation. |
| § 49.4264(a)-1 - Duty to collect the tax; payments made outside the United States. |
| § 49.4262(b)-1 - Exclusion of certain travel. |
| § 49.4264(b)-1 - Duty to collect the tax in the case of certain refunds. |
| § 49.4262(c)-1 - Definitions. |
| § 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. |
| § 49.4261-1 - 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. |
| §§ 49.4263-1--49.4263-4 - [Reserved] |
| § 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 - Mileage awards. |
| § 49.4261-10 - Aircraft management services. |
| § 49.4262-1 - Taxable transportation. |
| § 49.4262-2 - Exclusion of certain travel. |
| § 49.4262-3 - Definitions. |
| § 49.4263-1 - Duty to collect the tax; payments made outside the United States. |
| § 49.4263-2 - Duty to collect the tax in the case of certain refunds. |
| § 49.4263-3 - Special rule for the payment of tax. |
| § 49.4263-4 - Cross reference. |
| § 49.4263-5 - Round trips. |
| § 49.4263-6 - Transportation outside the northern portion of the Western Hemisphere. |
| Subpart E - Transportation of Property |
| § 49.4271-1 - Tax on transportation of property by air. |
| § 49.4281-1 - Small aircraft on nonestablished lines. |
| § 49.4271-2 - Aircraft management services. |
| § 49.4282-1 - [Reserved] |
| Subpart F - Collection of Tax By Persons Receiving Payment |
| § 49.4291-1 - Persons receiving payment must collect tax. |
| § 49.4291-1T - Persons receiving payment must collect tax (temporary). |
| Subpart G - Indoor Tanning Services |
| § 49.5000B-1 - Indoor tanning services. |
| § 49.5000B-1T - Indoor tanning services (temporary). |