---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch33/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Communications"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch33-schB"
sections_count: 4
---

# Subchapter B — Communications

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 33 — Facilities and Services

## Sections

- [§4251. Imposition of tax](/usc/26/4251.md)
- [§4252. Definitions](/usc/26/4252.md)
- [§4253. Exemptions](/usc/26/4253.md)
- [§4254. Computation of tax](/usc/26/4254.md)