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Treasury Regulations · 26 CFR

§ 49.4253-4. Exemption for servicemen in combat zone.

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. § 4253

Cite as 26 CFR § 49.4253-4

At a glance

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

Status
In the current eCFR
Issued under
26 U.S.C. § 4253
Length
304 words · about 1 min to read
Cross-references
cites 2 Code sections and 1 regulation; cited by 0
(a) In general. The exemption provided by section 4253(d) is applicable to any payment received for any telephone or radio telephone message or call which originates within a combat zone, as defined in section 112, from a member of the Armed Forces of the United States performing service in such combat zone, if a properly executed certificate of exemption substantially in the form shown in paragraph (c) of this section is furnished to the person receiving such payment.
(b) Service in combat zone. Service is performed in a combat zone only if it is performed in an area which the President of the United States has designated by Executive order, for the purpose of section 112, as an area in which Armed Forces of the United States are or have engaged in combat, and only if it is performed on or after the date designated by the President by Executive order as the date of the commencing of combatant activities in such zone and on or before the date designated by the President by Executive order as the date of the termination of combatant activities in such zone.
(c) Exemption certificate.
(1) The exemption certificate shall be in substantially the following form:
Exemption Certificate (Overseas Telephone Calls) (Date) ____________________________ 19____

I certify that the toll charges of $__________

are for telephone or radio telephone messages originating at __________________________

(Point of origin)

within a combat zone from

(Name)

a member of the Armed Forces of the United States performing service in such combat zone; that the transmission facilities were furnished by ____________________ (Name of carrier); and that the charges are exempt from tax under section 4253(d) of the Internal Revenue Code.

(Signature of subscriber)

(Address)
Note:

Penalty for fraudulent use, $10,000 or imprisonment or both.

(2) See § 49.4253-11 for further provisions relating to exemption certificates.

Other regulations under § 4253

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

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