Federal Communications Commission
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.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Federal Communications Commission 47 CFR Part 1 [WT Docket No. 97-82; FCC 04-295] AGENCY: Federal Communications Commission. ACTION: Final rule. SUMMARY: 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. DATES: Effective December 9, 2005. FOR FURTHER INFORMATION CONTACT: William Huber, Auctions and Spectrum Access Division, Wireless Telecommunications Bureau, (202) 418-0660. SUPPLEMENTARY INFORMATION: This is a summary of the Second Order on Reconsideration of the Fifth Report and Order adopted December 22, 2004 and released on January 31, 2005. The complete text of the Second Order on Reconsideration of the Fifth Report and Order, is available for public inspection and copying during regular business hours at the FCC Reference Information Center, Portals II, 445 12t…
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Citation: 70 FR 57183