[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4251-1]

[Page 236-237]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 49_FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                        Subpart C_Communications
 
Sec. 49.4251-1  Imposition of tax.

    Source: T.D. 6664, 28 FR 7252, July 16, 1963, unless otherwise 
noted.


    (a) In general. Section 4251 imposes a tax on amounts paid for 
general telephone service; toll telephone service; telegraph service; 
teletypewriter exchange service; wire mileage service; and wire and 
equipment service. See Sec. 49.4251-2 for rate and application of tax.
    (b) Termination of tax on general telephone service. (1) Except as 
otherwise provided in subparagraph (2) of this paragraph, no tax is 
imposed on amounts paid on or after July 1, 1965, for general telephone 
service rendered on or after such date.

[[Page 237]]

    (2) In the case of amounts paid pursuant to bills rendered on or 
after July 1, 1965, for general telephone service for which no previous 
bill was rendered, no tax is imposed on that portion of the amount paid 
pursuant to such bill or bills as is attributable to general telephone 
service rendered subsequent to April 30, 1965. However, the tax applies 
to that portion of the amount paid pursuant to any such bill or bills as 
is attributable to general telephone service rendered prior to May 1, 
1965. The tax also applies to amounts paid for general telephone service 
pursuant to bills rendered before July 1, 1965, without regard to when 
the payment is made or the service is rendered.

[T.D. 6664, 28 FR 7252, July 16, 1963, as amended by T.D. 6694, 28 FR 
12929, Dec. 5, 1963; T.D. 6753; 29 FR 12718, Sept. 9, 1964]