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TREAS/IRS RIN: 1545-BB18 Publication ID: Fall 2015 
Title: Excise Taxes; Communications Services, Distance Sensitivity 
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: No 
CFR Citation: 26 CFR 49   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/01/2003  68 FR 15690   
NPRM Comment Period End  06/30/2003    
Outlines of Topics Due  07/15/2003    
Public Hearing  09/10/2003    
Final Action  12/00/2015 
Additional Information: REG-141097-02 Drafting attorney: Michael H. Beker (202) 317-6855 Reviewing attorneys: Stephanie Bland (202) 317-6855 and Curt Wilson (202) 317-3100 Treasury attorney: Hannah Hawkins (202) 622-3351 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:
Michael H. Beker
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5318,
Washington, DC 20224
Phone:202 317-5258
Fax:202 317-6733
Email: michael.h.beker@irscounsel.treas.gov