[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: 26CFR49.4253-5]

[Page 247]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                        Subpart C--Communications
 
Sec. 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.