To amend the Internal Revenue Code of 1986 to clarify the treatment of certain amounts received by a cooperative telephone company indirectly from its members.

referredUnited States· United States Congress· EN

Introduced

17 April 1991

Last action

17 April 1991 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. Dorgan, Byron L. [D-ND], Rep. Jenkins, Edgar L. [D-GA-9], Rep. Grandy, Fred [R-IA-6], Rep. Moody, Jim [D-WI-5], Rep. Slattery, Jim [D-KS-2], Rep. Richardson, Bill [D-NM-3], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Marlenee, Ron [R-MT-2], Sen. Durbin, Richard J. [D-IL], Rep. Bereuter, Doug [R-NE-1], Rep. Burton, Dan [R-IN-5], Rep. Smith, Lamar [R-TX-21], Rep. Skeen, Joe [R-NM-2], Rep. English, Glenn [D-OK-6], Rep. Perkins, Carl C. [D-KY-7], Rep. Schiff, Steven [R-NM-1], Rep. Wise, Robert E., Jr. [D-WV-2], Rep. Oberstar, James L. [D-MN-8], Rep. Rose, Charlie [D-NC-7], Rep. Hubbard, Carroll, Jr. [D-KY-1], Rep. Smith, Robert [R-OR-2], Rep. Jontz, Jim [D-IN-5], Rep. Oxley, Michael G. [R-OH-4], Sen. Wyden, Ron [D-OR], Rep. Kopetski, Mike [D-OR-5], Rep. Penny, Timothy J. [D-MN-1], Rep. Cooper, Jim [D-TN-5], Rep. Volkmer, Harold L. [D-MO-9], Rep. Emerson, Bill [R-MO-8], Rep. Lancaster, H. Martin [D-NC-3], Rep. Darden, George (Buddy) [D-GA-7], Rep. Stenholm, Charles W. [D-TX-17], Rep. Harris, Claude [D-AL-7], Rep. Rogers, Harold [R-KY-5], Rep. Combest, Larry [R-TX-19], Rep. Sundquist, Don [R-TN-7], Rep. Clement, Bob [D-TN-5], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Bruce, Terry L. [D-IL-19], Rep. Owens, Wayne [D-UT-2], Rep. Evans, Lane [D-IL-17], Rep. Leach, James A. [R-IA-2], Rep. Kaptur, Marcy [D-OH-9], Rep. Green, S. William [R-NY-15], Rep. Hefner, W. G. (Bill) [D-NC-8], Rep. Towns, Edolphus [D-NY-10], Rep. DeFazio, Peter A. [D-OR-4], Rep. Jones, Walter B. [D-NC-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code with respect to the tax-exempt status of a cooperative telephone company to provide for the tax treatment of income received from a nonmember telephone company for services by the cooperative which are indirectly paid for by members of the cooperative. Includes billing and collection services for a nonmember telephone company under such treatment.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

17 April 1991
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
17 April 1991
Introduced
Introduced in House
Source: IntroReferral
17 April 1991
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · — · Download file

Documents

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Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
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Introduced in House
summary · EN · 17 April 1991
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of certain amounts received by a cooperative telephone company indirectly from its members.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/102nd-congress/house-bill/1860
Open data entity: https://api.congress.gov/v3/bill/102/hr/1860
us · 102-hr-1860 · source updated 7 February 2024