FOR RECORD ONLY
$//PN,Fixed microwave tax certificates,DA 95-1659//$
                                                                         
                                                  RELEASED: July 27, 1995

                   FIXED MICROWAVE INCUMBENT LICENSEES 
                    MAY APPLY FOR TAX CERTIFICATES BY 
               CERTIFYING SALE OF STATIONS TO PCS LICENSEES

In Redevelopment of Spectrum to Encourage Innovation in the Use
of New Telecommunications Technologies, ET Docket No. 92-9, the
Federal Communications Commission established rules and
procedures to make spectrum available to emerging technology
licensees in the Personal Communications Service.  In connection
with this goal, and as authorized by Congress, the Commission
will give a tax certificate to an incumbent microwave licensee in
the 1850-1990 MHz frequency band who consummates a frequency
assignment agreement with the licensed PCS operator in the
microwave licensee's geographic service area prior to January 1,
2000. The Commission will not grant a tax certificate to
incumbent microwave licensees forced to relocate or which reach
agreements after the mandatory negotiation period has commenced.
Id., Memorandum Opinion and Order, 9 FCC Rcd 1943, para. 46. 

The Private Wireless Division will administer requests for the
tax certificates.  Fixed microwave entities who wish to apply for
a tax certificate under Section 1071 of the Internal Revenue Code
should provide the following certification to the Federal
Communications Commission, Wireless Telecommunications Bureau,
Private Wireless Division, 2025 M Street, N.W., Suite 8010,
Washington, D.C., 20554:

     The undersigned, under penalty of perjury, certify to the
     Federal Communications Commission and to the Internal
     Revenue Service as follows:

     Assignor, [name], was the licensee in good standing of
     [station call signs, locations and frequencies] up to the
     time of transfer of the listed stations;

     Assignee, [name], is a licensee in good standing in the
     Personal Communications Service, [call sign, date of license
     issue];


     The Assignor and Assignee entered into an agreement on
     [date] to transfer control of the frequencies listed above
     to Assignee in PCS market [market number and name];

     The date of this agreement was within the voluntary
     relocation period for fixed microwave licensees established
     by the Federal Communications Commission;

     The agreement thus entered into constitutes the full and
     complete agreement between the Assignor and Assignee
     concerning the above-listed fixed microwave stations;

     The agreement was consummated on [date].

Both the Assignor and the Assignee must sign and date the
certification; each signatory must also render a typewritten
name, title, company affiliation, the company's IRS
identification number, and the signatory's business telephone
number in a block after the signature. 

The Commission may deny tax certificate requests which fail to
include any of the above information.

For further information, contact Sonia Greenaway, Private
Wireless Division, Wireless Telecommunications Bureau, at (202)
418-0870.







                                   -FCC-