qualified pole rental

Defined in 1 place of the United States Code.

For purposes of this paragraph, the term “qualified pole rental” means any rental of a pole (or other structure used to support wires) if such pole (or other structure)—

(i) is used by the telephone or electric company to support one or more wires which are used by such company in providing telephone or electric services to its members, and

(ii) is used pursuant to the rental to support one or more wires (in addition to the wires described in clause (i)) for use in connection with the transmission by wire of electricity or of telephone or other communications.

Source

1994–present 26 U.S.C. § 501Internal Revenue Code · Exemption from tax on corporations, certain trusts, etc. · under this section