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26 U.S.C. § 4251 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax imposed**
(1) **In general** — There is hereby imposed on amounts paid for communications services a tax equal to the applicable percentage of amounts so paid.
(2) **Payment of tax** — The tax imposed by this section shall be paid by the person paying for such services.
**(b) Definitions** For purposes of subsection (a)—
(1) **Communications services** — The term “communications services” means—
(A) local telephone service;
(B) toll telephone service; and
(C) teletypewriter exchange service.
(2) **Applicable percentage** — The term “applicable percentage” means 3 percent.
**(c) Special rule** For purposes of subsections (a) and (b), in the case of communications services rendered before November 1 of a calendar year for which a bill has not been rendered before the close of such year, a bill shall be treated as having been first rendered on December 31 of such year.
**(d) Treatment of prepaid telephone cards**
(1) **In general** — For purposes of this subchapter, in the case of communications services acquired by means of a prepaid telephone card—
(A) the face amount of such card shall be treated as the amount paid for such communications services, and
(B) that amount shall be treated as paid when the card is transferred by any telecommunications carrier to any person who is not such a carrier.
(2) **Determination of face amount in absence of specified dollar amount** — In the case of any prepaid telephone card which entitles the user other than to a specified dollar amount of use, the face amount shall be determined under regulations prescribed by the Secretary.
(3) **Prepaid telephone card** — For purposes of this subsection, the term “prepaid telephone card” means any card or any other similar arrangement which permits its holder to
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4251
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Stable record: federal_law:legal_authorities:record_usc_4e51b9207dbc24df1df7aaf6
Source file: Laws/federal/codes/united-states-code/title-26/section-4251-imposition-of-tax--577d202349.md
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Source location: Title 26, Chapter 33, § 4251; chapter-033-facilities-and-services.md
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**(a) Tax imposed**
(1) **In general** — There is hereby imposed on amounts paid for communications services a tax equal to the applicable percentage of amounts so paid.
(2) **Payment of tax** — The tax imposed by this section shall be paid by the person paying for such services.
**(b) Definitions** For purposes of subsection (a)—
(1) **Communications services** — The term “communications services” means—
(A) local telephone service;
(B) toll telephone service; and
(C) teletypewriter exchange service.
(2) **Applicable percentage** — The term “applicable percentage” means 3 percent.
**(c) Special rule** For purposes of subsections (a) and (b), in the case of communications services rendered before November 1 of a calendar year for which a bill has not been rendered before the close of such year, a bill shall be treated as having been first rendered on December 31 of such year.
**(d) Treatment of prepaid telephone cards**
(1) **In general** — For purposes of this subchapter, in the case of communications services acquired by means of a prepaid telephone card—
(A) the face amount of such card shall be treated as the amount paid for such communications services, and
(B) that amount shall be treated as paid when the card is transferred by any telecommunications carrier to any person who is not such a carrier.
(2) **Determination of face amount in absence of specified dollar amount** — In the case of any prepaid telephone card which entitles the user other than to a specified dollar amount of use, the face amount shall be determined under regulations prescribed by the Secretary.
(3) **Prepaid telephone card** — For purposes of this subsection, the term “prepaid telephone card” means any card or any other similar arrangement which permits its holder to obtain communications services and pay for such services in advance.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Energy credit**
(1) **In general** — For purposes of section 46, except as provided in paragraphs (1)(B), (2)(B), and (3)(B) of subsection (c), the energy credit for any taxable year is the energy percentage of the basis of each energy property placed in service during such taxable year.
(2) **Energy percentage**
(A) *In general* — Except as provided in paragraphs (6) and (7), the energy percentage is—
(i) 6 percent in the case of—
(I) qualified fuel cell property,
(II) energy property described in clause (i) or (iii) of paragraph (3)(A) but only with respect to property the construction of which begins before January 1, 2025,
(III) energy property described in paragraph (3)(A)(ii),
(IV) qualified small wind energy property,
(V) waste energy recovery property,
(VI) energy storage technology,
(VII) qualified biogas property,
(VIII) microgrid controllers, and
(IX) energy property described in clauses (v) and (vii) of paragraph (3)(A), and
(ii) in the case of any energy property to which clause (i) does not apply, 0 percent.
(B) *Coordination with rehabilitation credit* — The energy percentage shall not apply to that portion of the basis of any property which is attributable to qualified rehabilitation expenditures.
(C) *Nonapplication of increases to energy percentage* — For purposes of energy property described in subparagraph (A)(ii), the energy percentage applicable to such property pursuant to such subparagraph shall not be increased or otherwise adjusted by any provision of this section.
(3) **Energy property** — For purposes of this subpart, the term “energy property” means any property—
(A) which is—
(i) equipment which uses solar energy to generate electricity, to he
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 48
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Tires and taxable fuel** — Where before October 1, 2028, any article subject to the tax imposed by section 4071 or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such article on and after October 1, 2028, if claim for such credit or refund is filed with the Secretary on or before March 31, 2029, based upon a request submitted to the manufacturer, producer, or importer before January 1, 2029, by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before March 31, 2029, reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to taxable fuel in retail stocks held at the place where intended to be sold at retail, nor with respect to taxable fuel held for sale by a producer or importer of taxable fuel.
(2) **Definitions** — For purposes of this section—
(A) The term “dealer” includes a wholesaler, jobber, distributor, or retailer.
(B) An article shall be considered as “held by a dealer” if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6412
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Federal law — U.S. Code and appendices · legal_authorities
**(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 local telephone service, or with respect to toll telephone service if the charge for such toll telephone service is less than 25 cents; except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be subject to the tax.
**(b) News services** No tax shall be imposed under section 4251, except with respect to local telephone service, on any payment received from any person for services used in the collection of news for the public press, or a news ticker service furnishing a general news service similar to that of the public press, or radio broadcasting, or in the dissemination of news through the public press, or a news ticker service furnishing a general news service similar to that of the public press, or by means of radio broadcasting, if the charge for such service is billed in writing to such person.
**(c) International, etc., organizations** No tax shall be imposed under section 4251 on any payment received for services furnished to an international organization, or to the American National Red Cross.
**(d) Servicemen in combat zone** No tax shall be imposed under section 4251 on any payment received for any toll telephone service which originates within a combat zone, as defined in section 112, from a member of the Armed Forces of the United States performing service in such combat zone, as determined under such section, provided a certificate, setting forth such facts as the Secretary may by regulations prescribe, is furnished to the person rec
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4253
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements for qualification** A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section—
(1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), or by a charitable remainder trust pursuant to a qualified gratuitous transfer (as defined in section 664(g)(1)), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan;
(2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination));
(3) if the plan of which such trust is a part satisfies the requireme
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 401
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In order to provide thrift institutions for the deposit of funds and for the extension of credit for homes and other goods and services, the Comptroller of the Currency is authorized, under such regulations as the Comptroller of the Currency may prescribe—
(1) to provide for the organization, incorporation, examination, operation, and regulation of associations to be known as Federal savings associations (including Federal savings banks), and
(2) to issue charters therefor,
giving primary consideration of the best practices of thrift institutions in the United States. The lending and investment powers conferred by this section are intended to encourage such institutions to provide credit for housing safely and soundly.
**(b) Deposits and related powers**
(1) **Deposit accounts**
(A) Subject to the terms of its charter and regulations of the Comptroller of the Currency, a Federal savings association may—
(i) raise funds through such deposit, share, or other accounts, including demand deposit accounts (hereafter in this section referred to as “accounts”); and
(ii) issue passbooks, certificates, or other evidence of accounts.
(B) A Federal savings association may not permit any overdraft (including an intraday overdraft) on behalf of an affiliate, or incur any such overdraft in such savings association’s account at a Federal reserve bank or Federal home loan bank on behalf of an affiliate.All savings accounts and demand accounts shall have the same priority upon liquidation. Holders of accounts and obligors of a Federal savings association shall, to such extent as may be provided by its charter or by regulations of the Comptroller of the Currency, be members of the savings association, and shall have such voting rights and such other
Source: Supplied U.S. Code snapshot — release unconfirmed · 12 U.S.C. § 1464
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Local telephone service** For purposes of this subchapter, the term “local telephone service” means—
(1) the access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system, and
(2) any facility or service provided in connection with a service described in paragraph (1).
The term “local telephone service” does not include any service which is a “toll telephone service” or a “private communication service” as defined in subsections (b) and (d).
**(b) Toll telephone service** For purposes of this subchapter, the term “toll telephone service” means—
(1) a telephonic quality communication for which (A) there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication and (B) the charge is paid within the United States, and
(2) a service which entitles the subscriber, upon payment of a periodic charge (determined as a flat amount or upon the basis of total elapsed transmission time), to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radio telephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located.
**(c) Teletypewriter exchange service** For purposes of this subchapter, the term “teletypewriter exchange service” means the access from a teletypewriter or other data station to the teletypewriter exchange system of which such station is a part, and the privilege of intercommunication by such station with substantially all persons having teletypewriter or other data stations cons
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4252
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Federal law — U.S. Code and appendices · legal_authorities
**(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 to such services shall be based shall be the sum of all charges for such services included in the bill; except that
(2) if the person who renders the bill groups individual items for purposes of rendering the bill and computing the tax, then (A) the amount on which the tax with respect to each such group shall be based shall be the sum of all items within that group, and (B) the tax on the remaining items not included in any such group shall be based on the charge for each item separately.
**(b) Where payment is made for toll telephone service in coin-operated telephones** If the tax imposed by section 4251 with respect to toll telephone service is paid by inserting coins in coin-operated telephones, tax shall be computed to the nearest multiple of 5 cents, except that, where the tax is midway between multiples of 5 cents, the next higher multiple shall apply.
**(c) Certain State and local taxes not included** For purposes of this subchapter, in determining the amounts paid for communications services, there shall not be included the amount of any State or local tax imposed on the furnishing or sale of such services, if the amount of such tax is separately stated in the bill.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4254
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of regulating interstate and foreign commerce in communication by wire and radio so as to make available, so far as possible, to all the people of the United States, without discrimination on the basis of race, color, religion, national origin, or sex, a rapid, efficient, Nation-wide, and world-wide wire and radio communication service with adequate facilities at reasonable charges, for the purpose of the national defense, for the purpose of promoting safety of life and property through the use of wire and radio communications, and for the purpose of securing a more effective execution of this policy by centralizing authority heretofore granted by law to several agencies and by granting additional authority with respect to interstate and foreign commerce in wire and radio communication, there is created a commission to be known as the “Federal Communications Commission”, which shall be constituted as hereinafter provided, and which shall execute and enforce the provisions of this chapter.
Source: Supplied U.S. Code snapshot — release unconfirmed · 47 U.S.C. § 151
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Federal law — U.S. Code and appendices · legal_authorities
Page 2944
TITLE 26—INTERNAL REVENUE CODE
[§§ 4241 to 4243
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal applicable with respect to admissions, serv-
ices, or uses after noon, December 31, 1965, see section
701(b)(1) of Pub. L. 89–44, set out as an Effective Date of
1965 Amendment note under section 4291 of this title.
[§§ 4241 to 4243. Repealed. Pub. L. 89–44, title III,
§ 301, June 21, 1965, 79 Stat. 145]
Section 4241, acts Aug. 16, 1954, ch. 736, 68A Stat. 501;
Sept. 2, 1958, Pub. L. 85–859, title I, § 132(a), 72 Stat. 1288;
Sept. 21, 1959, Pub. L. 86–344, § 3(b), 73 Stat. 618, imposed
a tax on dues or membership fees, initiation, fees, and
life memberships in social, athletic, or sporting clubs
or organizations.
Section 4242, act Aug. 16, 1954, ch. 736, 68A Stat. 501,
defined dues and initiation fees as used in section 4241.
Section 4243, acts Aug. 16, 1954, ch. 736, 68A Stat. 502;
Sept. 2, 1958, Pub. L. 85–859, title I, § 132(b), 72 Stat. 1288;
Sept. 21, 1959, Pub. L. 86–344, § 3(a), 73 Stat. 618, granted
exemptions to fraternal organizations, payments for
capital improvements, and nonprofit swimming or
skating facilities.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal applicable with respect to dues and member-
ship fees attributable to periods beginning on or after
January 1, 1966, initiation fees and amounts paid for
life memberships attributable to memberships begin-
ning on or after January 1, 1966, initiation fees paid on
or after July 1, 1965, to a new club or organization first
making its facilities available to members on or after
such a date, and, in the case of amounts described in
section 4243(b) of this title, 3-year periods beginning on
or after January 1, 1966, see secti
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4251
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