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Mining Internal Revenue Code (IRC)

Mayer Brown

The Inflation Reduction Act as a Mining Finance Alternative

Mayer Brown on

It has been a little over a year and a half since the enactment of the Inflation Reduction Act (“IRA”) promoted by the Biden Administration, and critical mineral producers and their investors are rushing to find ways to...more

Snell & Wilmer

From Worse to Bad: New draft of “Build Back Better” Legislation Reduces But Doesn’t Eliminate New Financial Burdens on Hardrock...

Snell & Wilmer on

Everyone has heard a bad joke where the setup for the punchline is “well, it coulda been worse”. Hardrock mining companies operating on federal public lands presumably didn’t feel like laughing when the House Natural...more

Seyfarth Shaw LLP

IRS Provides Additional Clarity on Key SECURE Act Provisions

Seyfarth Shaw LLP on

On December 20th, before the outbreak of COVID-19 and the resulting pandemic, President Trump signed into law the Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”) and the Bipartisan...more

Dechert LLP

Publicly Traded Partnership Proposed Regulations

Dechert LLP on

Widely held partnerships are a significant source of funding for oil, gas and certain natural resources projects, but the publicly traded partnership (“PTP”) rules can cause such partnerships to be treated as corporations for...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

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