26 CFR 49.4254-1
§ 49.4254-1 Computation of tax.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 49.4254-1, § 49.4254-1 Computation of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113648
- Permanent ID
ys:prov:113648@1- SHA-256
f356b28df23a5d96d1febc992e4d5a190564a87290b5e9b15ec1cc177ca864fa
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) General rule. Except as provided in paragraph (b) of this section, when a bill is rendered to the taxpayer covering charges for general telephone service, toll telephone service, or telegraph service, with respect to which a tax is imposed by section 4251, the amount upon which the tax with respect to such services shall be based shall be the sum of all such charges for such services included in the bill.
(b) Special rule in certain cases. When a bill is rendered to the taxpayer covering charges for general telephone service, toll telephone service, or telegraph service, with respect to which a tax is imposed by section 4251, by a person who groups individual items for purposes of rendering the bill and computing the tax, then the amount on which the tax with respect to each such group shall be based shall be the sum of all items within that group, and the tax on remaining items not included in any such group shall be based on the charge for each item separately.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.