Federal housing law
26 C.F.R. Part 49 — Facilities And Services Excise Taxes
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-04
- Contents
- 7 chapters · 56 sections
- Jurisdiction
- United States
Contents
▸Subpart A—Introduction
- Subpart B [Reserved]
▸Subpart C—Communications
Overview- § 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
Overview- § 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 F—Collection of Tax By Persons Receiving Payment
▸Subpart G—Indoor Tanning Services