Jeffrey Wallace

Troutman Pepper Locke

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The Proposed Tax Cuts and Jobs Act and MLPs

On November 2, the House Ways and Means Committee released the Tax Cuts and Jobs Act (the “Act”). The Act is over 400 pages and was accompanied by a section-by-section summary that itself reached 82 pages. The Act is aimed at...more

11/9/2017 / Corporate Taxes , Internal Revenue Code (IRC) , Master Limited Partnerships , Tax Rates , Tax Reform

IRS Releases Final Treasury Regulations on MLP Qualifying Income

On January 24, 2017, the Internal Revenue Service (IRS) issued final regulations addressing master limited partnership (MLP) qualifying income under Section 7704(d)(1)(E) of the Internal Revenue Code (the Code). The...more

1/27/2017 / Energy Sector , Internal Revenue Code (IRC) , IRS , Master Limited Partnerships , Proposed Regulation , Qualifying Income

Locke Lord QuickStudy: Proposed Regulations Issued on MLP Qualifying Income

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

5/8/2015 / Energy Exploration , Energy Sector , Internal Revenue Code (IRC) , IRS , Master Limited Partnerships , Mineral Exploration , Mining , Proposed Regulation , Qualifying Income

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