CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 49—FACILITIES AND SERVICES EXCISE TAXES > SUBPART A—Introduction (§49.0-1 to §49.0-2) > 49.0-1—Introduction.

49.0-1—Introduction.

The regulations in this part 49 are designated “Facilities and Services Excise Taxes.” The regulations relate to the taxes on communications and transportation by air imposed by chapter 33 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapter 33.

Code of Federal Regulations

[T.D. 8448, 57 FR 48186, Oct. 22, 1992]