private communication service
Defined in 1 place of the United States Code.
For purposes of this subchapter, the term “private communication service” means—
(1) the communication service furnished to a subscriber which entitles the subscriber—
(A) to exclusive or priority use of any communication channel or groups of channels, or
(B) to the use of an intercommunication system for the subscriber’s stations,
(2) switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of, channels or systems described in paragraph (1), and
(3) the channel mileage which connects a telephone station located outside a local telephone system area with a central office in such local telephone system,
Source
- 201326 U.S.C. § 4252Internal Revenue Code · Definitions · for purposes of this subchapter
For purposes of this subchapter, the term "private communication service" means—
(1) the communication service furnished to a subscriber which entitles the subscriber—
(A) to exclusive or priority use of any communication channel or groups of channels, or
(B) to the use of an intercommunication system for the subscriber's stations,
regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in subsection (a), (b), or (c),
(2) switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of, channels or systems described in paragraph (1), and
(3) the channel mileage which connects a telephone station located outside a local telephone system area with a central office in such local telephone system,
except that such term does not include any communication service unless a separate charge is made for such service.
Source
- 1994–present26 U.S.C. § 4252Internal Revenue Code · Definitions · for purposes of this subchapter