[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: 26CFR49.4253-5]

[Page 248]
 
                       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. 49.4253-5  Exemption for items otherwise taxed.

    A dispatch, message, or conversation transmitted by toll telephone, 
telegraph, or teletypewriter exchange over the combined facilities of 
several lines or stations of one or more persons is considered to be one 
dispatch, message, or conversation, and is subject to only one payment 
of tax under section 4251.