§49.0-1. Introduction.
26 C.F.R. § 49.0-1
The regulations in this part 49 are designated “Facilities and Services Excise Tax Regulations.” The regulations relate to the taxes on communications and transportation by air imposed by chapter 33 of the Internal Revenue Code and the taxes on indoor tanning services imposed by section 5000B. See part 40 of this chapter for regulations relating to returns, payments, and deposits of these taxes.
Notes, amendments, and revision history
Amendments
[T.D. 9621, 78 FR 34876, June 11, 2013]
Source
Source: T.D. 6430, 24 FR 9664, Dec. 3, 1959, unless otherwise noted.
Authority
Authority: 26 U.S.C. 7805. Section 49.4251-4 also issued under 26 U.S.C. 4251(d).
Amendments
[T.D. 9621, 78 FR 34876, June 11, 2013]