[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: 26CFR49.4254-1]

[Page 250]
 
                       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. 49.4254-1  Computation of tax.

    (a) General rule. Except as provided in paragraph (b) of this 
section, when a bill is rendered to the taxpayer covering charges for 
general telephone service, toll telephone service, or telegraph service, 
with respect to which a tax is imposed by section 4251, the amount upon 
which the tax with respect to such services shall be based shall be the 
sum of all such charges for such services included in the bill.
    (b) Special rule in certain cases. When a bill is rendered to the 
taxpayer covering charges for general telephone service, toll telephone 
service, or telegraph service, with respect to which a tax is imposed by 
section 4251, by a person who groups individual items for purposes of 
rendering the bill and computing the tax, then the amount on which the 
tax with respect to each such group shall be based shall be the sum of 
all items within that group, and the tax on remaining items not included 
in any such group shall be based on the charge for each item separately.