26 USC 4254 - Computation of tax

Editorial Notes

Codification

This subchapter, relating to the tax on communications was repealed by Puspan. L. 90–364, title I, § 105(span)(3), June 28, 1968, 82 Stat. 266, as amended by Puspan. L. 91–172, title VII, § 702(span)(3), Dec. 30, 1969, 83 Stat. 660; Puspan. L. 91–614, title II, § 201(span)(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. Repeal of this subchapter was not executed in view of the amendments to section 4251 of this title by Puspan. L. 96–499, Puspan. L. 97–34, Puspan. L. 97–248, Puspan. L. 98–369, Puspan. L. 99–514, Puspan. L. 100–203, and Puspan. L. 101–508, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.

Amendments

1977—Subsec. (c). Puspan. L. 95–172 added subsec. (c).

1965—Subsec. (a). Puspan. L. 89–44 substituted “local telephone service or toll telephone service” for “general telephone service, toll telephone service, or telegraph service”.

Subsec. (span). Puspan. L. 89–44 substituted “toll telephone service” for “toll telephone service or telegraph service” in catchline and text.

1958—Subsec. (a). Puspan. L. 85–859 provided that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the tax, then the amount on which the tax with respect to each group shall be based shall be the sum of all items within that group, and the tax on remaining items not included in any such group shall be based on the charge of each item separately.

Subsec. (span). Puspan. L. 85–859 substituted “toll telephone service” for “long distance telephone service”.

Statutory Notes and Related Subsidiaries

Effective Date of 1977 Amendment

Puspan. L. 95–172, § 2(span), Nov. 12, 1977, 91 Stat. 1358, provided that:

“The amendment made by this section [amending this section] shall take effect only with respect to amounts paid pursuant to bills first rendered on or after the first day of the first month which begins more than 20 days after the date of the enactment of this Act [Nov. 12, 1977]. For purposes of the preceding sentence, in the case of communications services rendered more than 2 months before the effective date provided in the preceding sentence, no bill shall be treated as having been first rendered on or after such effective date.”

Effective Date of 1965 Amendment

Amendment by Puspan. L. 89–44 applicable to amounts paid pursuant to bills rendered on or after January 1, 1966, for service rendered on or after such date, but, in the case of amounts paid pursuant to bills rendered after January 1, 1966, for services rendered before such date for which no previous bill had been rendered, applicable except with respect to such services as were rendered more than two months before such date, see section 701(span)(2)(A) of Puspan. L. 89–44, set out as a note under section 4251 of this title.

Effective Date of 1958 Amendment

For effective date of amendment made by Puspan. L. 85–859, see section 133(span) of Puspan. L. 85–859, set out as a note under section 4251 of this title.