Treasury Regulations · 26 CFR
§ 49.4254-2. Payment for toll telephone service or telegraph service in coin-operated telephones.
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 § 49.4254-2
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
- 86 words · about 1 min to read
Where the tax on a toll telephone or radio telephone message or conversation, or a telegraph, cable, or radio dispatch or message is paid by inserting coins in a coin-operated telephone, the tax shall be computed to the nearest multiple of 5 cents, and where the tax is midway between multiples of 5 cents, the next highest multiple shall apply. In other words, one-half or a greater fraction of 5 cents shall be treated as 5 cents and a smaller fraction shall be ignored.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 49 Facilities and services excise taxes
- Subpart C Communications
Nearby sections
- § 49.4253-10 Exemption for certain private communications services.
- § 49.4253-11 Use and retention of exemption certificates.
- § 49.4253-12 Cross reference.
- § 49.4254-1 Computation of tax.
- § 49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones.