Reg. § 49.0-1 Introduction.

26 CFR § 49.0-1eCFR, current through 2026-07-14

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 . See part 40 of this chapter for regulations relating to returns, payments, and deposits of these taxes.

[T.D. 9621, 78 FR 34876, June 11, 2013]

Source: decipher.legal/cfr/26/49.0-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14