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Subpart C—Communications

§ 49.4253-12 Cross reference.

26 C.F.R. Part 49 — Facilities And Services Excise Taxes · 2026 edition · updated 2026-10-04 · United States

For exemptions applicable to amounts received as payment for services furnished to the government of any State or political subdivision of a State, to the District of Columbia, to the government of the United States, or to certain nonprofit educational organizations, see sections 4292, 4293, and 4294, and the regulations thereunder contained in Subpart F of this part.

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▸Contents — 26 C.F.R. Part 49 — Facilities And Services Excise Taxes

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