### Question
How is the "prepaid telephone card" defined?


### Answer
The term **prepaid telephone card** is defined in *26 U.S.C. § 4251* as follows -

> any card or any other similar arrangement which permits its holder to obtain communications services and pay for such services in advance

#### Citation:
  - *26 U.S.C. § 4251*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter B-Communications**

