[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: 26CFR49.4253-12]

[Page 249]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                        Subpart C--Communications
 
Sec. 49.4253-12  Cross reference.

    For exemptions applicable to amounts received as payment for 
services furnished to the government of any State or political 
subdivision of a State, to the District of Columbia, to the government 
of the United States, or to certain nonprofit educational organizations, 
see sections 4292, 4293, and 4294, and the regulations thereunder 
contained in Subpart F of this part.