Tag: Tax on Services

  • Chapter 33 – Facilities and Services

    Chapter 33 – Facilities and Services Facilities and Services Pathway Title 26 > Subtitle D > Chapter 33 Details Reference: Chapter 33 Legend: Facilities and Services USCode Year: 2013 Provision Content Repeal of Subchapter B Table of subchapters for chapter 33 amended by striking out the item relating to subchapter B dealing with Communications, effective Jan. 1, 1982, see…

  • Part II – Property

    Part II – Property Property Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter C > Part II Details Reference: Part II Legend: Property USCode Year: 2013 Provision Content Amendments 1970—Pub. L. 91–258, title II, §204, May 21, 1970, 84 Stat. 239, added PART II—PROPERTY and items 4271 and 4272. U.S. Encyclopedia of Law Coverage 26-U.S.C.-3505 in the Legal Encyclopedia: Taxes…

  • Part II – Property

    Part II – Property Property Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter C > Part II Details Reference: Part II Legend: Property USCode Year: 2013 Provision Content Amendments 1970—Pub. L. 91–258, title II, §204, May 21, 1970, 84 Stat. 239, added PART II—PROPERTY and items 4271 and 4272. U.S. Encyclopedia of Law Coverage 26-U.S.C.-3505 in the Legal Encyclopedia: Taxes…

  • 26-U.S.C.-4281

    26-U.S.C.-4281 §4281 – Small Aircraft On Nonestablished Lines Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter C > Part III > Section 4281 Details Reference: Section 4281 Legend: §4281 – Small Aircraft On Nonestablished Lines USCode Year: 2013 Provision Content The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight…

  • 26-U.S.C.-4272

    26-U.S.C.-4272 §4272 – Definition of Taxable Transportation, Etc. Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter C > Part II > Section 4272 Details Reference: Section 4272 Legend: §4272 – Definition of Taxable Transportation, Etc. USCode Year: 2013 Provision Content (a) In general For purposes of this part, except as provided in subsection (b), the term taxable transportation means transportation by air…

  • 26-U.S.C.-4272

    26-U.S.C.-4272 §4272 – Definition of Taxable Transportation, Etc. Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter C > Part II > Section 4272 Details Reference: Section 4272 Legend: §4272 – Definition of Taxable Transportation, Etc. USCode Year: 2013 Provision Content (a) In general For purposes of this part, except as provided in subsection (b), the term taxable transportation means transportation by air…

  • 26-U.S.C.-4254

    26-U.S.C.-4254 §4254 – Computation of Tax Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter B > Section 4254 Details Reference: Section 4254 Legend: §4254 – Computation of Tax USCode Year: 2013 Provision Content (a) General rule If a bill is rendered the taxpayer for local telephone service or toll telephone service— (1) the amount on which the tax with respect…

  • 26-U.S.C.-4286,

    26-U.S.C.-4286, [§4286, – §§4286, 4287. Repealed. Pub. L. 89-44, Title Iii, §304, June 21, 1965, 79 Stat. 148] Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter D – Section 4286 Details Reference: Section 4286 Legend: [§4286, – §§4286, 4287. Repealed. Pub. L. 89-44, Title Iii, §304, June 21, 1965, 79 Stat. 148] USCode Year: 2013 Provision Content Section…

  • 26-U.S.C.-4253

    26-U.S.C.-4253 §4253 – Exemptions Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter B > Section 4253 Details Reference: Section 4253 Legend: §4253 – Exemptions USCode Year: 2013 Provision Content (a) Certain coin-operated service Service paid for by inserting coins in coin-operated telephones available to the public shall not be subject to the tax imposed by section 4251 with respect to…

  • 26-U.S.C.-4253

    26-U.S.C.-4253 §4253 – Exemptions Pathway Title 26 > Subtitle D > Chapter 33 > Subchapter B > Section 4253 Details Reference: Section 4253 Legend: §4253 – Exemptions USCode Year: 2013 Provision Content (a) Certain coin-operated service Service paid for by inserting coins in coin-operated telephones available to the public shall not be subject to the tax imposed by section 4251 with respect to…