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TREAS/IRS RIN: 1545-BB18 Publication ID: Fall 2008 
Title: Toll Telephone Service--Definition 
Abstract: This regulation provides amendments to regulations relating to the definition of toll telephone service. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 49   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/01/2003  68 FR 15690   
Hearing  09/10/2003  68 FR 35828   
Final Action  04/00/2009    
Additional Information: REG-141097-02 Drafting attorney: Taylor Cortright (202) 622-7055 Reviewing attorneys: Frank Boland (202) 622-3130 and Curt Wilson (202) 622-3000 Treasury attorney: John Parcell (202) 622-2578 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Taylor Cortright
Attorney
Department of the Treasury
Internal Revenue Service
Room 5314, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3130
Fax:202 622-4537
Email: taylor.cortright@irscounsel.treas.gov