Carrier means a telecommunications carrier as defined in 47 U.S.C. 153 .
Comparable PTC means a currently available dollar card or tariffed unit card (other than a PTC transferred in bulk or under special circumstances, such as for promotional purposes) that provides the same type and amount of communications services as the PTC to which it is being compared.
Dollar card means a PTC the value of which is designated by the carrier in dollars (even if also designated in units of service), provided that the designated value is not less than the amount for which the PTC is expected to be sold to a holder.
Holder means a person that purchases other than for resale.
Prepaid telephone card (PTC) means a card or similar arrangement that permits its holder to obtain a fixed amount of communications services by means of a code (such as a personal identification number (PIN)) or other access device provided by the carrier and to pay for those services in advance.
Tariff means a schedule of rates and regulations filed by a carrier with the Federal Communications Commission.
Tariffed unit card means a unit card that is transferred by a carrier-
Transferee means the first person that is not a carrier to whom a PTC is transferred by a carrier.
Transferee reseller means a transferee that purchases a PTC for resale.
Unit card means a PTC other than a dollar card.
Untariffed unit card means a unit card other than a tariffed unit card.
26 C.F.R. §49.4251-4