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.

referredUnited States· United States Congress· EN

Introduced

23 April 1991

Last action

23 April 1991 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Daschle, Thomas A. [D-SD], Sen. Packwood, Bob [R-OR], Sen. Baucus, Max [D-MT], Sen. Grassley, Chuck [R-IA], Sen. Durenberger, Dave [R-MN], Sen. Danforth, John C. [R-MO], Sen. Burns, Conrad R. [R-MT], Sen. Harkin, Tom [D-IA], Sen. Bumpers, Dale [D-AR], Sen. Ford, Wendell H. [D-KY], Sen. Shelby, Richard C. [R-AL], Sen. Dixon, Alan J. [D-IL], Sen. Heflin, Howell [D-AL], Sen. Sanford, Terry [D-NC], Sen. Conrad, Kent [D-ND], Sen. Burdick, Quentin N. [D-ND], Sen. Pressler, Larry [R-SD], Sen. Exon, J. James [D-NE], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Hatfield, Mark O. [R-OR], Sen. Hollings, Ernest F. [D-SC], Sen. Thurmond, Strom [R-SC], Sen. Boren, David L. [D-OK], Sen. Kerrey, J. Robert [D-NE], Sen. Lott, Trent [R-MS], Sen. Stevens, Ted [R-AK], Sen. Simon, Paul [D-IL], Sen. Bond, Christopher S. [R-MO], Sen. Sasser, Jim [D-TN], Sen. Murkowski, Frank H. [R-AK], Sen. Craig, Larry E. [R-ID], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Gore, Albert, Jr. [D-TN], Sen. Hatch, Orrin G. [R-UT], Sen. Bingaman, Jeff [D-NM]

Subjects

Taxation

Source updated

14 January 2025

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

23 April 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
23 April 1991
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · — · Download file

Documents

2 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN
View Download Open at official source
Introduced in Senate
summary · EN · 23 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 → 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/senate-bill/879
Open data entity: https://api.congress.gov/v3/bill/102/s/879
us · 102-s-879 · source updated 14 January 2025