Laws: Cases and Codes : U.S. Code : Title 26 : Section 4253
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U.S. Code as of:
01/19/04
Section 4253 - Notes
SOURCE
(Aug. 16, 1954, ch. 736, 68A Stat. 504; Pub. L. 85-859, title I,
Sec. 133(a), Sept. 2, 1958, 72 Stat. 1290; Pub. L. 86-344, Sec.
4(a), Sept. 21, 1959, 73 Stat. 619; Pub. L. 87-508, Sec. 4(b), June
28, 1962, 76 Stat. 115; Pub. L. 89-44, title III, Sec. 302, June
21, 1965, 79 Stat. 146; Pub. L. 89-368, title II, Sec. 202(b), Mar.
15, 1966, 80 Stat. 66; Pub. L. 91-172, title I, Sec. 101(j)(27),
Dec. 30, 1969, 83 Stat. 529; Pub. L. 94-455, title XIX, Secs.
1904(a)(6), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1811, 1834; Pub.
L. 101-508, title XI, Sec. 11217(c)(1), Nov. 5, 1990, 104 Stat.
1388-438.)
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repealed by Pub.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
1990 - Subsec. (k). Pub. L. 101-508 added subsec. (k).
1976 - Subsec. (d). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsecs. (i), (j). Pub. L. 94-455, Sec. 1904(a)(6), added
subsecs. (i) and (j).
1969 - Subsec. (h). Pub. L. 91-172 substituted "section
170(b)(1)(A)(iii)" for "section 503(b)(5)".
1966 - Subsec. (h). Pub. L. 89-368 added subsec. (h).
1965 - Subsec. (a). Pub. L. 89-44 substituted "with respect to
local telephone service, or with respect to toll telephone service
if the charge for such toll telephone service is less than 25
cents", for "with respect to general telephone service, or with
respect to toll telephone service or telegraph service if the
charge for such toll telephone service or telegraph service is less
than 25 cents".
Subsec. (b). Pub. L. 89-44 substituted "local telephone service"
for "general telephone service" and "such service" for "such
services".
Subsec. (c). Pub. L. 89-44 substituted "International, etc.,
organizations" for "Certain organizations" in heading.
Subsec. (d). Pub. L. 89-44 reenacted subsec. (d) without change.
Subsec. (e). Pub. L. 89-44 substituted "any service" for "toll
telephone service, telegraph service, or teletypewriter exchange
service".
Subsec. (f). Pub. L. 89-44 substituted amounts paid for any toll
telephone service for amounts paid for wire mileage service, wire
and equipment service, and use of any telephone or radiotelephone
line or channel which constitutes general telephone service if such
line or channel connects stations between any two of which there
would otherwise be a toll charge.
Subsec. (g). Pub. L. 89-44 reenacted subsec. (g) without change.
Subsecs. (h) to (j). Pub. L. 89-44 struck out subsecs. (h) to
(j), which related to terminal facilities in case of wire mileage
service and to certain interior and private communications
services.
1962 - Subsec. (j). Pub. L. 87-508 added subsec. (j).
1959 - Subsec. (f). Pub. L. 86-344 substituted "Common carriers
and communications companies" for "Special wire service in company
business" in heading, incorporated existing provisions in opening
and closing statements and par. (1) and added par. (2).
1958 - Subsec. (a). Pub. L. 85-859 substituted "general telephone
service, or with respect to toll telephone service or telegraph
service if the charge for such toll telephone service or telegraph
service is less than 25 cents" for "local telephone service".
Subsec. (b). Pub. L. 85-859 substituted "general telephone
service, on any payment received from any person for services used"
for "local telephone service, upon any payment received from any
person for services or facilities utilized".
Subsec. (c). Pub. L. 85-859 substituted "on any payment received
for services furnished to an international organization, or to the
American National Red Cross" for "upon any payment received for
services or facilities furnished to an international organization,
or any organization created by act of Congress to act in matters of
relief under the treaty of Geneva of August 22, 1864".
Subsec. (d). Pub. L. 85-859 substituted "on any payment received
for any toll telephone service" for "with respect to long distance
telephone service upon any payment received for any telephone or
radio telephone message".
Subsec. (e). Pub. L. 85-859 substituted "toll telephone service,
telegraph service, or teletypewriter exchange service" for "long
distance telephone service or telegraph service" and "in furnishing
such service" for "in the transmission of such dispatch, message or
conversation".
Subsec. (f). Pub. L. 85-859 substituted "any wire mileage service
or wire and equipment service as is used in the conduct" for "the
service described in sections 4252(d) and (e) as is utilized in the
conduct".
Subsecs. (g) to (i). Pub. L. 85-859 added subsecs. (g) to (i).
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