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Master Limited Partnerships Mineral Exploration

Latham & Watkins LLP

Commenters Weigh in on Proposed Regulations for Determining MLP Qualifying Income

Latham & Watkins LLP on

IRS’ proposed MLP regulations generate flurry of specific industry-related comments and spur public hearing. “I’m mad as Hell, and, frankly, I’m not going to take it anymore.” — Paraphrase of concerned citizen and...more

K&L Gates LLP

New MLP Rules Provide Bright Lines and New Challenges

K&L Gates LLP on

On May 5, 2015, the Internal Revenue Service (“IRS”) released proposed regulations that, if finalized, would provide guidance on qualifying income from minerals and natural resources activities for master limited partnerships...more

Porter Hedges LLP

News Alert: "Treasury Department Issues MLP Proposed Regulations on Qualifying Income"

Porter Hedges LLP on

On Wednesday (May 6th, 2015), the Treasury Department published proposed regulations under Section 7704(d)(1)(E) of the Internal Revenue Code that define qualifying activities of publicly-traded partnerships with respect to...more

Locke Lord LLP

Locke Lord QuickStudy: Proposed Regulations Issued on MLP Qualifying Income

Locke Lord LLP on

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 Locke Lord QuickStudy...more

Stoel Rives LLP

New Rules on MLPs & Qualifying Income: What Oil Services and Exploration Companies Need to Know

Stoel Rives LLP on

On Tuesday, May 5, 2015, the Internal Revenue Service (“IRS”) released proposed regulations defining qualifying income for Master Limited Partnerships (“MLPs”). MLPs are publicly traded partnerships that are taxed as a...more

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