Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

§ 49.4251-1. Imposition of tax.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 4251

Cite as 26 CFR § 49.4251-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
July 16, 1963 by T.D. 6664
Last amended
September 9, 1964 by T.D. 6753
Issued under
26 U.S.C. § 4251
Length
225 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 0
(a) In general. Section 4251 imposes a tax on amounts paid for general telephone service; toll telephone service; telegraph service; teletypewriter exchange service; wire mileage service; and wire and equipment service. See § 49.4251-2 for rate and application of tax.
(b) Termination of tax on general telephone service.
(1) Except as otherwise provided in subparagraph (2) of this paragraph, no tax is imposed on amounts paid on or after July 1, 1965, for general telephone service rendered on or after such date.
(2) In the case of amounts paid pursuant to bills rendered on or after July 1, 1965, for general telephone service for which no previous bill was rendered, no tax is imposed on that portion of the amount paid pursuant to such bill or bills as is attributable to general telephone service rendered subsequent to April 30, 1965. However, the tax applies to that portion of the amount paid pursuant to any such bill or bills as is attributable to general telephone service rendered prior to May 1, 1965. The tax also applies to amounts paid for general telephone service pursuant to bills rendered before July 1, 1965, without regard to when the payment is made or the service is rendered.

[T.D. 6664, 28 FR 7252, July 16, 1963, as amended by T.D. 6694, 28 FR 12929, Dec. 5, 1963; T.D. 6753, 29 FR 12718, Sept. 9, 1964]

Other regulations under § 4251

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 6753 (29 FR 12718)
  2. Amended by T.D. 6694 (28 FR 12929)
  3. Issued by T.D. 6664 (28 FR 7252)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 49 Facilities and services excise taxes
  3. Subpart C Communications

Nearby sections