local telephone service
Defined in 1 place of the United States Code.
For purposes of this subchapter, the term “local telephone service” means—
(1) the access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system, and
(2) any facility or service provided in connection with a service described in paragraph (1).
Source
- 201326 U.S.C. § 4252Internal Revenue Code · Definitions · for purposes of this subchapter
For purposes of this subchapter, the term "local telephone service" means—
(1) the access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system, and
(2) any facility or service provided in connection with a service described in paragraph (1).
The term "local telephone service" does not include any service which is a "toll telephone service" or a "private communication service" as defined in subsections (b) and (d).
Source
- 1994–present26 U.S.C. § 4252Internal Revenue Code · Definitions · for purposes of this subchapter