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Treasury Regulations · 26 CFR

§ 49.4254-1. Computation 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. § 4254

Cite as 26 CFR § 49.4254-1

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. § 4254
Length
174 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 1
(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.

Other regulations under § 4254

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 1 other regulation

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