Provides that in awarding grants, the office shall give priority to qualified broadband projects proposed for unserved areas in which at least 85% of the total population is without access to qualified broadband service: (1) as of the date of the grant application; and (2) as determined by the Federal Communications Commission in its annual Broadband Progress Report.
Requires the office to: (1) publish on its Internet web site all grant applications received; and (2) for each application received, establish a period of at least thirty 30 days from the date of publication, during which time the office will accept comments or objections concerning the application.
If you're a surviving spouse filing a joint return, or a court-appointed or court-certified personal representative filing an original return for the decedent, you don't have to file Form 1310.
Court-appointed or court-certified personal representatives must attach to the return a copy of the court document showing the appointment.
If the decedent used an accrual method, refer to Publication 559 and Publication 538, , for more information.