### Question
How does Income Taxes define qualified pole rental?


### Answer
Under *26 U.S.C. § 501*, **qualified pole rental** is defined as:

> 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

#### Citation:
  - *26 U.S.C. § 501*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART I-GENERAL RULE**

