Jeffrey Wallace

Jeffrey Wallace

Locke Lord LLP

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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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