26 CFR 49.4253-5
§ 49.4253-5 Exemption for items otherwise taxed.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 49.4253-5, § 49.4253-5 Exemption for items otherwise taxed, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113641
- Permanent ID
ys:prov:113641@1- SHA-256
71857745aea6ad40571f9c58a6084d35c2b69b3222d35b0a82feec3527101cc7
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Full text
A dispatch, message, or conversation transmitted by toll telephone, telegraph, or teletypewriter exchange over the combined facilities of several lines or stations of one or more persons is considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under section 4251.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.