Laws: Cases and Codes : U.S. Code : Title 26 : Section 4252
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U.S. Code as of:
01/19/04
Section 4252 - Notes
SOURCE
(Aug. 16, 1954, ch. 736, 68A Stat. 503; Pub. L. 85-859, title I,
Sec. 133(a), Sept. 2, 1958, 72 Stat. 1290; Pub. L. 87-508, Sec.
4(a), June 28, 1962, 76 Stat. 115; Pub. L. 89-44, title III, Sec.
302, June 21, 1965, 79 Stat. 145.)
REPEAL
This subchapter, relating to the tax on communications was
repealed by Pub. L. 90-364, title I, Sec. 105(b)(3), June 28, 1968,
82 Stat. 266, as amended by Pub. L. 91-172, title VII, Sec.
702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91-614, title II,
Sec. 201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with
respect to amounts paid pursuant to bills first rendered on or
after Jan. 1, 1982. In the case of communications services rendered
before Nov. 1, 1981, for which a bill has not been rendered before
Jan. 1, 1982, a bill shall be treated as having been first rendered
on Dec. 31, 1981. Repeal of this subchapter was not executed in
view of the amendments to section 4251 of this title by Pub. L.
96-499, Pub. L. 97-34, Pub. L. 97-248, Pub. L. 98-369, Pub. L.
99-514, Pub. L. 100-203, and Pub. L. 101-508, extending the date in
(and finally eliminating) provisions which had reduced the tax to
zero after a specified date.
AMENDMENTS
1965 - Subsec. (a). Pub. L. 89-44 substituted definition of
"local telephone service" for definition of "general telephone
service".
Subsec. (b). Pub. L. 89-44 replaced definition of "toll telephone
service" as telephone or radio telephone message or conversation
for which there is a toll charge paid within the United States with
a definition which defined the term as a telephonic quality
communication carrying a varying toll charge depending upon
distance and elapsed transmission time and a service entitling the
subscriber, upon payment of a periodic charge, to unlimited
telephonic communication in an area outside the local telephone
system area.
Subsec. (c). Pub. L. 89-44 substituted definition of
"teletypewriter exchange service" for definition of "telegraph
service".
Subsec. (d). Pub. L. 89-44 substituted definition of "private
communication service" for definition of "teletypewriter exchange
service".
Subsecs. (e), (f). Pub. L. 89-44 struck out subsecs. (e) and (f)
which defined wire mileage service and wire and equipment service.
1962 - Subsec. (e)(1), (2). Pub. L. 87-508 limited wire mileage
service to service not used in the conduct of a trade or business.
1958 - Subsec. (a). Pub. L. 85-859 substituted definition of
"general telephone service" for provisions which defined "local
telephone service" as any telephone service not taxable as long
distance telephone service; leased wire; teletypewriter or talking
circuit special service; or wire and equipment service, and
provided that amounts paid for the installation of instruments,
wires, poles, switchboards, apparatus, and equipment shall not be
considered amounts paid for service, and that amounts paid for
services and facilities which are exempted from other communication
taxes by section 4253(b) should not be deemed to be within the
definition of local telephone service.
Subsec. (b). Pub. L. 85-859 substituted "toll telephone service"
for "long distance telephone service" and struck out provisions
which defined "long distance telephone service" as a telephone or
radio telephone message or conversation for which the toll charge
is more than 24 cents.
Subsec. (c). Pub. L. 85-859 substituted "For purposes of this
subchapter, the term 'telegraph service' means a telegram" for "As
used in section 4251 the term 'telegraph service' means a
telegraph".
Subsec. (d). Pub. L. 85-859 substituted provisions defining
"teletypewriter exchange service" for provisions which defined
"leased wire, teletypewriter or talking circuit special service".
Subsec. (e). Pub. L. 85-859 substituted provisions defining "wire
mileage service" for provisions which defined "wire and equipment
service", which were covered by subsec. (f) of this section.
Subsec. (f). Pub. L. 85-859 added subsec. (f). Similar provisions
were formerly contained in subsec. (e) of this section.
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 4253 of this title.
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