Treasury Regulations, Subchapter D, Part 49 - Index

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Subchapter D - Miscellaneous Excise Taxes

Part 49 FACILITIES AND SERVICES EXCISE TAXES

Subpart A - Introduction

Sec. 49.0-1 Introduction

Sec. 49.0-2 General definitions and use of terms

Subpart B (Reserved)

Subpart C - Communications

Sec. 49.4251-1 Imposition of tax

Sec. 49.4251-2 Rate and application of tax

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

Sec. 49.4251-4 Prepaid telephone cards

Sec. 49.4252-1 General telephone service

Sec. 49.4252-2 Toll telephone service

Sec. 49.4252-3 Telegraph service

Sec. 49.4252-4 Provisions common to telephone and telegraph services

Sec. 49.4252-5 Teletypewriter exchange service

Sec. 49.4252-6 Wire mileage service

Sec. 49.4252-7 Wire and equipment service

Sec. 49.4253-1 Exemption for certain coin-operated service

Sec. 49.4253-2 Exemption for news services

Sec. 49.4253-3 Exemption for certain organizations

Sec. 49.4253-4 Exemption for servicemen in combat zone

Sec. 49.4253-5 Exemption for items otherwise taxed

Sec. 49.4253-6 Exemption for common carriers and communications companies

Sec. 49.4253-7 Exemption for installation charges

Sec. 49.4253-8 Exemption for terminal facilities in case of wire mileage service

Sec. 49.4253-9 Exemption for certain interior communication systems

Sec. 49.4253-10 Exemption for certain private communications services

Sec. 49.4253-11 Use and retention of exemption certificates

Sec. 49.4253-12 Cross reference

Sec. 49.4254-1 Computation of tax

Sec. 49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones

Subpart D - Transportation of Persons

Sec. 49.4261-1 Imposition of tax; in general

Sec. 49.4261-2 Application of tax

Sec. 49.4261-3 Payments made within the United States

Sec. 49.4261-4 Payments made within the United States; evidence of nontaxability

Sec. 49.4261-5 Payments made outside the United States

Sec. 49.4261-6 Payments made outside the United States; evidence of nontaxability

Sec. 49.4261-7 Examples of payments subject to tax

Sec. 49.4261-8 Examples of payments not subject to tax

Sec. 49.4261-9 Seats and berths; rate and application of tax

Sec. 49.4261-10 By whom paid

Sec. 49.4262(a)-1 Taxable transportation

Sec. 49.4262(b)-1 Exclusion of certain travel

Sec. 49.4262(c)-1 Definitions

Sec. 49.4263-1 Commutation tickets

Sec. 49.4263-2 Charges not exceeding 60 cents

Sec. 49.4263-3 Transportation furnished to certain organizations

Sec. 49.4263-4 Members of the armed forces

Sec. 49.4263-5 Small aircraft on nonestablished lines

Sec. 49.4263-6 Exemptions applicable with respect to transportation beginning before November 16, 1962

Sec. 49.4264(a)-1 Duty to collect the tax; payments made outside the United States

Sec. 49.4264(b)-1 Duty to collect the tax in the case of certain refunds

Sec. 49.4264(c)-1 Special rule for the payment of tax

Sec. 49.4264(d)-1 Cross reference

Sec. 49.4264(e)-1 Round trips

Sec. 49.4264(f)-1 Transportation outside the northern portion of the Western Hemisphere

Subpart E - Transportation of Property

Sec. 49.4271-1 Tax on transportation of property by air

Subpart F - Collection of Tax By Persons Receiving Payment

Sec. 49.4291-1 Persons receiving payment must collect tax

Sec. 49.4291-1T Persons receiving payment must collect tax (temporary)