Prop. Treas. Reg. § 49.4252-0 Section 4252(b)(1); distance sensitivity.

Proposed 2003-04-01 · REG-141097-02 · 68 FR 15690 · Interprets § 4252

2. Section 49.4252-0 is added to read as follows:

(a) In general. For a communications service to constitute toll telephone service described in section 4252(b)(1), the charge for the service need not vary with the distance of each individual communication.

(b) Effective date. This section applies to amounts paid on and after the date of publication of these regulations in the Federal Register as final regulations.