# Competitive Bidding Procedures
> **Federal Communications Commission** · Final rule. · Published 2005-09-30 · Effective 2005-12-09 · 70 FR 57183
## Document
- **Document number:** 05-19519
- **Category:** spectrum-allocation
- **Federal Register citation:** 70 FR 57183
- **CFR reference:** 47 CFR 1
- **Publication date:** 2005-09-30
- **Effective date:** 2005-12-09
- **FCC docket:** WT Docket No. 97-82
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/09/30/05-19519/competitive-bidding-procedures)
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