Technologie i telekomunikacja · 30.09.2005

Competitive Bidding Procedures

In the Second Order on Reconsideration of the Fifth Report and Order the Commission grants two petitions for reconsideration filed in response to the Commission's Part 1 Order on Reconsideration of the Fifth Report and Order, 68 FR 42984 (July 21, 2003) (Part 1 Reconsideration Order). The Commission revises one element of the exemption from part 1 attribution rules for certain rural telephone cooperatives that participate in the Commission's spectrum auction program. The revised rule permits a rural telephone cooperative applicant or its controlling interest to demonstrate that either it is eligible for tax-exempt status under the Internal Revenue Code or it adheres to the cooperative principles enumerated in a previous decision of the United States Tax Court.