[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.0-1]

[Page 235]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                         Subpart A--Introduction
 
Sec. 49.0-1  Introduction.

    Source: T.D. 6430, 24 FR 9664, Dec. 3, 1959, unless otherwise noted.


    The regulations in this part 49 are designated ``Facilities and 
Services Excise Taxes.'' The regulations relate to the taxes on 
communications and transportation by air imposed by chapter 33 of the 
Internal Revenue Code. See part 40 of this chapter for regulations 
relating to returns, payments, and deposits of taxes imposed by chapter 
33.

[T.D. 8448, 57 FR 48186, Oct. 22, 1992]