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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2007-5 · 2026-10-03 edition · updated 2026-10-04 · United States

For the statutory background of the tax imposed by § 4251, see section 2 of Notice 2006–50. When used in this notice, local-only service, long distance service, and nontaxable service have the meaning given to the terms in section 3 of Notice 2006–50. Bundled service has the meaning given to the term by section 5 of this notice.

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▸Contents — Internal Revenue Bulletin 2007-5
Internal Revenue Bulletin 2007-5

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