26 C.F.R. § 49.4253-5

Current through November 30, 2024

Section 49.4253-5 - Exemption for items otherwise taxed

A dispatch, message, or conversation transmitted by toll telephone, telegraph, or teletypewriter exchange over the combined facilities of several lines or stations of one or more persons is considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under section 4251.

26 C.F.R. §49.4253-5