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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Federal telephone excise tax ： ウィキペディア英語版 Federal telephone excise tax The federal telephone excise tax is a statutory federal excise tax imposed under the Internal Revenue Code in the United States under on amounts paid for certain "communications services." The tax was to be imposed on the person paying for the communications services (such as a customer of a telephone company) but, under , is collected from the customer by the "person receiving any payment for facilities or services" on which the tax is imposed (i.e., is collected by the telephone company, which files a quarterly Form 720 excise return and forwards the tax to the Internal Revenue Service). ==History== Although in popular belief the telephone excise tax has been in place continuously since the Spanish-American War, it has actually been repealed and reinstated several times, usually in times of war or economic crisis. Because of this connection to war, the tax has been a frequent target of war tax resisters. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Federal telephone excise tax」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.