Stephen Marcus

Stephen Marcus

Baker Botts

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IRS Announces "Pause" in Issuing New MLP Qualifying Income Rulings

The Internal Revenue Service (IRS) has temporarily stopped issuing new master limited partnership (MLP) qualifying income private letter rulings The IRS is re-assessing what types of qualifying income private letter...more

4/1/2014 - IRS Master Limited Partnerships Partnerships

Summary of Chairman Camp’s Oil and Gas Tax Proposals

On February 26, 2014, House Ways and Means Committee Chairman Dave Camp released a discussion draft of the “Tax Reform Act of 2014.” The draft bill proposes a host of significant revisions to the Internal Revenue Code,...more

3/3/2014 - Energy Policy Oil & Gas

Camp Tax Reform Proposal Would Reduce Scope of MLP Qualifying Activities

On February 26, 2014, House Ways & Means Committee Chairman Dave Camp released a discussion draft of the “Tax Reform Act of 2014.” The draft bill proposes a host of significant revisions to the Internal Revenue Code,...more

2/28/2014 - Income Taxes Tax Reform

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