prepaid telephone card
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “prepaid telephone card” means any card or any other similar arrangement which permits its holder to obtain communications services and pay for such services in advance.
Source
- 1998–present26 U.S.C. § 4251Internal Revenue Code · Imposition of tax · for purposes of this subchapter
For purposes of this subsection, the term “prepaid telephone card” means any card or other similar arrangement which permits its holder to obtain communications services and pay for such services in advance.
Source
- 1997–199826 U.S.C. § 4251Internal Revenue Code · Imposition of tax · for purposes of this subchapter