 | United States. Congress. Joint Committee on Taxation - 1979 - 1570 pages
...determining whether a mutual or cooperative telephone or electric company meets the 85-percent member- income requirement for tax exemption (under Code sec. 501...subject to the tax on unrelated business taxable income. 10. HR 7606— Mr. Ullman Employee Stock Ownership Improvements Act of 1980 Sec. 2. Cash distribution... | |
 | United States. Congress. Joint Committee on Taxation, United States. Congress. House. Committee on Ways and Means - 1980 - 48 pages
...Ullman, Gore, Pickle, Jones (Okla.), Jenkins, Lederer, Fowler, Duncan (Tenn.), Frenzel, Martin and Moore Tax Treatment of Mutual or Cooperative Telephone and...subject to the tax on unrelated business taxable income. 10. HR 7606— Mr. Ullman Employee Stock Ownership Improvements Act of 1980 Sec. 2. Cash distribution... | |
 | United States. Congress. House. Committee on Ways and Means - 1980 - 36 pages
...This provision of the bill provides that, in determining whether a mutual or cooperative telephone company meets the 85-percent member-income requirement...display listings in a directory is to be disregarded. Also, in determining whetner a mutual or cooperative company meets this 85-percent member-income requirement,... | |
 | United States. Congress. House. Committee on Ways and Means - 1981 - 248 pages
...company meets the 85-percent member-income requirement for tax exemption (under code sec. 501 (c)(12)), any income from rental of poles (used in the cooperative's...display listings in a directory is to be disregarded. Also, in determining whether a mutual or cooperative company meets this 85-percent member-income requirement,... | |
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Treatment of Mutual or Cooperative Telephone and Electric Companies The bill would provide that, in determining whether a mutual or cooperative telephone or electric company meets the 85-percent member-income requirement for tax exemption (under Code... 