The regulations are divided into seven parts. The first part establishes the basic rule that qualifying income includes income and gains from qualifying activities with respect to minerals or natural ...
The Internal Revenue Service (IRS) recently issued proposed regulations addressing master limited partnership (MLP) qualifying income under Section 7704(d)(1)(E) of the Internal Revenue Code. This ...
This article was originally published on ETFTrends.com. The Alerian MLP ETF (NYSEArca: AMLP), the largest MLP-related exchange traded fund, and rival MLP ETFs saw increased activity to start amid deal ...
There are approximately 95 partnerships that are publicly traded on exchanges today. The majority of these publicly-traded partnerships, more commonly referred to as master limited partnerships or ...
US upstream master limited partnerships (MLP) participated in a growing percentage of oil and gas asset transactions during the last 2 years, PwC US reported as part of its latest quarterly analysis ...
In a statement addressing proposed new IRS regulations, SunCoke Energy (NYSE:SXC +3.1%) and SunCoke Energy Partners (SXCP-2.4%) say "the proposed regulations as currently drafted support the position ...
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