2004 CFR Title 26, Volume 16

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 49--FACILITIES AND SERVICES EXCISE TAXES
	49.0-1	Introduction.
	49.0-2	General definitions and use of terms.
	49.4251-1	Imposition of tax.
	49.4251-2	Rate and application of tax.
	49.4251-3	Applicability of sections 4251 to 4254, inclusive.
	49.4251-4	Prepaid telephone cards.
	49.4252-1	General telephone service.
	49.4252-2	Toll telephone service.
	49.4252-3	Telegraph service.
	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.
	49.4261-1	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.
	49.4261-5	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	Seats and berths; rate and application of tax.
	49.4261-10	By whom paid.
	49.4262(a)-1	Taxable transportation.
	49.4262(b)-1	Exclusion of certain travel.
	49.4262(c)-1	Definitions.
	49.4263-1	Commutation tickets.
	49.4263-2	Charges not exceeding 60 cents.
	49.4263-3	Transportation furnished to certain organizations.
	49.4263-4	Members of the armed forces.
	49.4263-5	Small aircraft on nonestablished lines.
	49.4263-6	Exemptions applicable with respect to transportation beginning before November 16, 1962.
	49.4264(a)-1	Duty to collect the tax; payments made outside the United States.
	49.4264(b)-1	Duty to collect the tax in the case of certain refunds.
	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.
	49.4271-1	Tax on transportation of property by air.
	49.4291-1	Persons receiving payment must collect tax.