Regulacje i polityka gospodarcza · 17.12.1998
Communications Excise Tax; Prepaid Telephone Cards
This document contains proposed rules for 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. This document also provides notice of a public hearing on these proposed regulations.