other · IRS · Rule · Published 2000-01-07 · Effective 2000-01-07 · 65 FR 1056
Document
Document number
00-56
Federal Register citation
65 FR 1056
CFR reference
26 CFR 49
Type
Rule
Action
Final regulations
Category
other
Sub-agency
IRS
Publication date
2000-01-07
Effective date
2000-01-07
Treasury docket
TD 8855
Abstract
This document contains final regulations relating to the application of the communications excise tax to prepaid telephone cards (PTCs). The regulations implement certain changes made by the Taxpayer Relief Act of 1997. They affect certain telecommunications carriers, resellers, and purchasers of PTCs.