26 CFR § 49.4253-12 - Cross reference.

---
identifier: "/us/cfr/t26/s49.4253-12"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 49.4253-12 - Cross reference."
title_number: 26
title_name: "Internal Revenue"
section_number: "49.4253-12"
section_name: "Cross reference."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "49"
part_name: "FACILITIES AND SERVICES EXCISE TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
cfr_part: "49"
---


# 49.4253-12 Cross reference.

For exemptions applicable to amounts received as payment for services furnished to the government of any State or political subdivision of a State, to the District of Columbia, to the government of the United States, or to certain nonprofit educational organizations, see sections 4292, 4293, and 4294, and the regulations thereunder contained in Subpart F of this part.