[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: 26CFR49.4251-3]

[Page 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. 49.4251-3  Applicability of sections 4251 to 4254, inclusive.

    Except as otherwise provided in this section, the applicability of 
sections 4251 to 4254, inclusive, as amended and in effect on January 1, 
1959, and the regulations in this subpart extends only to amounts paid 
on or after January 1, 1959, for services rendered on or after such 
date. In the case of amounts paid pursuant to bills rendered on or after 
January 1, 1959, for services for which no previous bill was rendered, 
the sections of law and regulations referred to in the preceding 
sentence are applicable in respect of that portion of the amount paid 
pursuant to such bill or bills as is attributable to services rendered 
subsequent to October 31, 1958. For regulations applicable with respect 
to amounts paid for services rendered prior to November 1, 1958, and 
amounts paid for services rendered after October 31, 1958, for which a 
bill was rendered prior to January 1, 1959, see Part 42 of this chapter. 
See also Sec. Sec. 49.0-3 and 49.0-4, relating to the scope of the 
regulations and the extent to which prior regulations are superseded.