The street cars and railways had ceased; the telephone service
was out of gear and only worked intermittently.
The government filed its motion after the Sixth Circuit affirmed a district court decision and held that the taxpayer's long-distance telephone service
charges must vary by both time and distance to be taxable under Sec.
One of those services is the so-called toll telephone service
(commonly referred to as long-distance service), the charges for which are levied on a call-by-call basis and which vary based on, according to the statute, "distance and elapsed transmission time.
Manolo Blanco knows from personal experience how eager Latin Americans are for telephone service
It paved the way for the deregulation of communications services across the country and opened up local telephone service
, long-distance service and cable television to new competition.
4252(b) defines toll telephone service
as service whose toll varies based on distance and elapsed transmission time.
All participants use our InfoLine voice response system and telephone service
center, which reinforces our design.
4251 imposes a 3% Federal excise tax on amounts paid for communications services, which, for these purposes, is defined as (1) local telephone service
, (2) toll telephone ser vice and (3) teletypewriter exchange service.
With such cards, the final customer purchases a card or account that allows him to use $X worth of telephone service
provided by err underlying telecommunications carrier.