26 CFR Part 49
PART 49—FACILITIES AND SERVICES EXCISE TAXES
- PART 49—FACILITIES AND SERVICES EXCISE TAXES
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- Subpart A—Introduction
- § 49.0-1 Introduction.
- § 49.0-2 General definitions and use of terms.
- Subpart B [Reserved]
- Subpart C—Communications
- § 49.4251-1 Imposition of tax.
- § 49.4251-2 Rate and application of tax.
- § 49.4251-3 [Reserved]
- § 49.4251-4 Prepaid telephone cards.
- § 49.4252-1 [Reserved]
- § 49.4252-2 Toll telephone service.
- § 49.4252-3 [Reserved]
- § 49.4252-4 Provisions common to telephone and telegraph services.
- § 49.4252-5 Teletypewriter exchange 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.
- §§ 49.4253-8-49.4253-9 [Reserved]
- § 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.
- Subpart D—Transportation of Persons
- § 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 Mileage awards.
- § 49.4261-10 Aircraft management services.
- § 49.4262-1 Taxable transportation.
- § 49.4262-2 Exclusion of certain travel.
- § 49.4262-3 Definitions.
- § 49.4263-1 Duty to collect the tax; payments made outside the United States.
- § 49.4263-2 Duty to collect the tax in the case of certain refunds.
- § 49.4263-3 Special rule for the payment of tax.
- § 49.4263-4 Cross reference.
- § 49.4263-5 Round trips.
- § 49.4263-6 Transportation outside the northern portion of the Western Hemisphere.
- Subpart E—Transportation of Property
- § 49.4271-1 Tax on transportation of property by air.
- § 49.4271-2 Aircraft management services.
- § 49.4281-1 Small aircraft on nonestablished lines.
- § 49.4282-1 [Reserved]
- Subpart F—Collection of Tax By Persons Receiving Payment
- § 49.4291-1 Persons receiving payment must collect tax.
- Subpart G—Indoor Tanning Services
- § 49.5000B-1 Indoor tanning services.
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