News & Analysis as of

Minerals Partnerships

Bracewell LLP

Treasury and IRS Release Final Regulations on Qualifying Income, but Halted by Trump Moratorium

Bracewell LLP on

January 25, 2017 On January 19, 2017, the Department of the Treasury and the Internal Revenue Service (IRS) issued final regulations (Final Regulations) regarding qualifying income under Internal Revenue Code (Code) section...more

Latham & Watkins LLP

IRS Proposes Guidance for Determining MLP Qualifying Income

Latham & Watkins LLP on

Proposed regulations seek to provide rules for determining MLP qualifying income from certain activities and services performed with respect to minerals or natural resources. On May 5, 2015, the Internal Revenue...more

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