Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4251&num=0&edition=prelim
Timestamp: 2020-01-27 01:04:09
Document Index: 764856420

Matched Legal Cases: ['§ 4251', '§133', '§5', '§202', '§3', '§3', '§3', '§2', '§302', '§701', '§202', '§1', '§105', '§702', '§201', '§1151', '§821', '§282', '§26', '§1801', '§10501', '§11217', '§1034', '§6010', '§105', '§702', '§201', '§1151', '§821', '§282', '§26', '§1801', '§10501', '§11217', '§105', '§821', '§1151', '§201', '§702', '§105', '§202', '§302', '§1034', '§282', '§202', '§701', '§133', '§2']

[USC02] 26 USC 4251: Imposition of tax
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26 USC 4251: Imposition of tax Text contains those laws in effect on January 25, 2020
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 33-FACILITIES AND SERVICESSubchapter B-Communications
(Aug. 16, 1954, ch. 736, 68A Stat. 503 ; Pub. L. 85–859, title I, §133(a), Sept. 2, 1958, 72 Stat. 1289 ; Pub. L. 86–75, §5, June 30, 1959, 73 Stat. 158 ; Pub. L. 86–564, title II, §202(a)(2), June 30, 1960, 74 Stat. 290 ; Pub. L. 87–72, §3(a)(2), June 30, 1961, 75 Stat. 193 ; Pub. L. 87–508, §3(a)(2), June 28, 1962, 76 Stat. 114 ; Pub. L. 88–52, §3(a)(2), June 29, 1963, 77 Stat. 72 ; Pub. L. 88–348, §2(a)(2), June 30, 1964, 78 Stat. 237 ; Pub. L. 89–44, title III, §302, title VII, §701(b)(2)(B), June 21, 1965, 79 Stat. 145 , 156; Pub. L. 89–368, title II, §202(a), Mar. 15, 1966, 80 Stat. 66 ; Pub. L. 90–285, §1(a)(3), Apr. 12, 1968, 82 Stat. 92 ; Pub. L. 90–364, title I, §105(b)(1), (2), June 28, 1968, 82 Stat. 265 ; Pub. L. 91–172, title VII, §702(b)(1), (2), Dec. 30, 1969, 83 Stat. 660 ; Pub. L. 91–614, title II, §201(b)(1), (2), Dec. 31, 1970, 84 Stat. 1843 ; Pub. L. 96–499, title XI, §1151, Dec. 5, 1980, 94 Stat. 2694 ; Pub. L. 97–34, title VIII, §821, Aug. 13, 1981, 95 Stat. 351 ; Pub. L. 97–248, title II, §282(a), Sept. 3, 1982, 96 Stat. 568 ; Pub. L. 98–369, div. A, title I, §26, July 18, 1984, 98 Stat. 507 ; Pub. L. 99–514, title XVIII, §1801(b), Oct. 22, 1986, 100 Stat. 2785 ; Pub. L. 100–203, title X, §10501, Dec. 22, 1987, 101 Stat. 1330–438 ; Pub. L. 101–508, title XI, §11217(a), Nov. 5, 1990, 104 Stat. 1388–437 ; Pub. L. 105–34, title X, §1034(a), Aug. 5, 1997, 111 Stat. 937 ; Pub. L. 105–206, title VI, §6010(i), July 22, 1998, 112 Stat. 815 .)
This subchapter, relating to the tax on communications, was repealed by Pub. L. 90–364, title I, §105(b)(3), June 28, 1968, 82 Stat. 266 , as amended by Pub. L. 91–172, title VII, §702(b)(3), Dec. 30, 1969, 83 Stat. 660 ; Pub. L. 91–614, title II, §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.
Pub. L. 96–499, title XI, §1151, Dec. 5, 1980, 94 Stat. 2694 ; Pub. L. 97–34, title VIII, §821, Aug. 13, 1981, 95 Stat. 351 ; Pub. L. 97–248, title II, §282(a), Sept. 3, 1982, 96 Stat. 568 ; Pub. L. 98–369, div. A, title I, §26, July 18, 1984, 98 Stat. 507 ; Pub. L. 99–514, title XVIII, §1801(b), Oct. 22, 1986, 100 Stat. 2785 ; Pub. L. 100–203, title X, §10501, Dec. 22, 1987, 101 Stat. 1330–438 ; Pub. L. 101–508, title XI, §11217(a), Nov. 5, 1990, 104 Stat. 1388–437 , amended this section, relating to the imposition of the tax on communications, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date, without amending Pub. L. 90–364, title I, §105(b)(3), June 28, 1968, 82 Stat. 266 , which, as amended, had repealed this subchapter, effective with respect to amounts paid pursuant to bills first rendered on or after Jan. 1, 1982.
1998-Subsec. (d)(3). Pub. L. 105–206 substituted "any other similar arrangement" for "other similar arrangement".
1997-Subsec. (d). Pub. L. 105–34 added subsec. (d).
1990-Subsec. (b)(2). Pub. L. 101–508 substituted "percent." for "percent; except that, with respect to amounts paid pursuant to bills first rendered after 1990, the applicable percentage shall be zero."
1987-Subsec. (b)(2). Pub. L. 100–203 amended par. (2) generally. Prior to amendment, par. (2) read as follows: "The term 'applicable percentage' means-
1986-Subsec. (b)(2). Pub. L. 99–514 inserted "1985," after "1984," in table.
1984-Subsec. (b)(2). Pub. L. 98–369 substituted "During 1983, 1984, 1986, or 1987" for "During 1983, 1984, or 1985" in item relating to an applicable percentage of 3 and substituted "During 1988 or thereafter" for "During 1986 or thereafter" in item relating to an applicable percentage of 0.
1982-Subsec. (a). Pub. L. 97–248 added subsec. (a) and struck out former subsec. (a) which provided that there was a tax on communication services specified as local telephone service, toll telephone service, and teletypewriter exchange service, directed that the tax was to be paid by the person paying for such services, and designated the tax as the percentage of the amount paid for the services as set out in the following table:
"Amounts paid pursuant to bills first rendered-
1981-Subsec. (a)(2). Pub. L. 97–34, §821(a), substituted "During 1982, 1983, or 1984" for "During 1982" in table.
1980-Subsec. (a)(2). Pub. L. 96–499, §1151(a), substituted "During 1980 or 1981" for "During 1980" and "During 1982" for "During 1981" in table.
1970-Subsec. (a)(2). Pub. L. 91–614, §201(b)(1), substituted provisions providing the rate of tax on amounts paid for communication services pursuant to bills first rendered before Jan. 1, 1973 is 10% of such amount, amounts paid pursuant to bills first rendered during 1973 is 9% of such amount, during 1974 is 8% of such amount, during 1975 is 7% of such amount, during 1976 is 6% of such amount, during 1977 is 5% of such amount, during 1978 is 4% of such amount, during 1979 is 3% of such amount, during 1980 is 2% of such amount, and during 1981 is 1% of such amount for provisions providing the rate of tax on amounts paid for communication services pursuant to bills first rendered before Jan. 1, 1971 is 10% of such amount, amounts paid pursuant to bills first rendered during 1971 is 5% of such amount, during 1972 is 3% of such amount, and during 1973 is 1% of such amount.
1969-Subsec. (a)(2). Pub. L. 91–172, §702(b)(1), increased rate of tax on amounts paid for communication services from 5 to 10 percent during 1970, from 3 to 5 percent during 1971, from 1 to 3 percent during 1972, and imposed a 1 percent tax on amounts paid for communication services during 1973.
1968-Subsec. (a)(2). Pub. L. 90–364, §105(b)(1), extended from April 30, 1968, through the end of 1969 the period for the imposition of the 10 percent rate, thereby increasing the rate from 1 percent to 10 percent for the period May 1, 1968, through the end of 1968 and from 0 percent to 10 percent for 1969, and imposed a rate of 5 percent during 1970, a rate of 3 percent during 1971, and a rate of 1 percent during 1972.
1966-Subsec. (a)(2). Pub. L. 89–368, §202(a)(1), increased to 10 percent the schedule of rates for tax imposed for the period up to April 1, 1968, and authorized a reduction to 1 percent for the period after March 31, 1968, and before January 1, 1969.
1965-Subsec. (a). Pub. L. 89–44, §302, substituted local telephone service, toll telephone service, and teletypewriter exchange service, for general telephone service, toll telephone service, telegraph service, teletypewriter exchange service, wire mileage service, and wire and equipment service as the taxed services and reduced the rate of tax to 3 percent during 1966, 2 percent during 1967, and 1 percent during 1968.
1964-Subsec. (b)(2). Pub. L. 88–348 substituted "July 1, 1965" for "July 1, 1964" in two places.
1963-Subsec. (b)(2). Pub. L. 88–52 substituted "July 1, 1964" for "July 1, 1963" in two places.
1962-Subsec. (b)(2). Pub. L. 87–508 substituted "July 1, 1963" for "July 1, 1962" in two places.
1961-Subsec. (b)(2). Pub. L. 87–72 substituted "July 1, 1962" for "July 1, 1961" in two places.
1960-Subsec. (b)(2). Pub. L. 86–564 substituted "July 1, 1961" for "July 1, 1960" in two places.
1959-Pub. L. 86–75 designated former provisions as subsec. (a) and added subsec. (b).
1958-Pub. L. 85–859 redesignated "local telephone service" as "general telephone service", "long distance telephone service" as "toll telephone service" and "leased wire, teletypewriter or talking circuit special service" as "teletypewriter exchange service" and "wire mileage service".
Pub. L. 105–34, title X, §1034(b), Aug. 5, 1997, 111 Stat. 937 , provided that: "The amendments made by this section [amending this section] shall apply to amounts paid in calendar months beginning more than 60 days after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 97–248, title II, §282(b), Sept. 3, 1982, 96 Stat. 568 , provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to amounts paid for communications services pursuant to bills first rendered after December 31, 1982."
Pub. L. 89–368, title II, §202(c), Mar. 15, 1966, 80 Stat. 66 , provided that: "The amendments made by subsections (a) [amending this section] and (b) [amending section 4253 of this title] shall apply to amounts paid pursuant to bills first rendered on or after April 1, 1966, for services rendered on or after such date. In the case of amounts paid pursuant to bills rendered on or after such date for services which were rendered before such date and for which no previous bill was rendered, such amendments shall apply except with respect to such services as were rendered more than 2 months before such date. In the case of services rendered more than 2 months before such date, the provisions of subchapter B of chapter 33 of the Code in effect at the time such services were rendered, subject to the provision of section 701(b)(2) of the Excise Tax Reduction Act of 1965 [see Effective Date of 1965 Amendment note below], shall apply to the amounts paid for such services."
Pub. L. 89–44, title VII, §701(b)(2)(A), June 21, 1965, 79 Stat. 156 , provided that: "The amendments made by section 302 [amending this section and sections 4252, 4253, and 4254 of this title] (relating to communication services) shall apply to amounts paid pursuant to bills rendered on or after January 1, 1966, for services rendered on or after such date. In the case of amounts paid pursuant to bills rendered on or after January 1, 1966, for services which were rendered before such date and for which no previous bill was rendered, such amendments shall apply except with respect to such services as were rendered more than 2 months before such date. In the case of services rendered more than 2 months before such date, the provisions of subchapter B of chapter 33 of the Code in effect at the time such services were rendered shall apply to the amounts paid for such services."
Pub. L. 85–859, title I, §133(b), Sept. 2, 1958, 72 Stat. 1292 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that: