Download or read book Tax Treatment of Master Limited Partnerships written by and published by . This book was released on 1987 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Master Limited Partnerships written by Law & Business, inc and published by . This book was released on 1987 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Master Limited Partnerships written by and published by . This book was released on 1987 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Master Limited Partnerships written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management and published by . This book was released on 1988 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Master Limited Partnerships written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1988 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Master Limited Partnerships 2013 written by Glenn E. Dance and published by . This book was released on 2013-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the premier publication on the taxation of Master Limited Partnerships (MLPs) and their partners. Master Limited Partnerships are sophisticated publicly traded entities that are sometimes referred to as "publicly traded partnerships." This publication provides in-depth coverage of all the key issues involving Master Limited Partnerships. Master Limited Partnerships are typically engaged in certain businesses, primarily oil and gas, real estate and financial services. They are highly attractive to investors as they tend to provide yields superior to bonds and corporate dividends. This publication discusses the significant tax advantages by virtue of the MLP's status as a pass-through entity. MLPs are highly complex entities with significant administrative burdens which are discussed in detail. Moreover, MLP investors face tax complexities by virtue of the pass-through nature of the entity, This publication also explores the fact that MLPs are not subject to corporate tax or fluctuations in the investors' basis as a result of cash distributions. This treatise provides a detailed discussion of the tax issues associated with the entire life cycle of an MLP, from its formation to its operation and ultimate liquidation. This treatise simplifies these complex rules and provides the reader with a practical understanding thereof. It includes real-life examples illustrating the application of the relevant tax rules to commonly-encountered MLP fact patterns. References are made throughout the treatise to specific MLP structures that currently exist in the marketplace so as to provide focus and practical application of the rules.

Download or read book May a Proposed Expansion of Master Limited Partnerships MLPs Tax Benefits for Renewable Energy Lead to America s Energy Independence written by William Byrnes and published by . This book was released on 2016 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: As of June 2013, Master Limited Partnerships ("MLPs") have reached a market capital of $400 billion, with over 100 MLPs traded on major exchanges. Generally established as LLCs with advantageous partnership flow through tax treatment, MLPs present attractive return vehicles to attract long term capital to the energy extraction, energy transportation ("midstream"), and most recent, energy distribution ("downstream"), markets. However, MLPs may result in unfavorable tax treatment for investors as well.This Highlight will present the tax issues for MLP investors pre- and post- the 1985 Code, imposed MLP investment restrictions, and gradual relaxation thereof. The Highlight will conclude with an analysis of the April 2013 legislative bi-partisan proposal, the Master Limited Partnership Parity Act, to extend MLP tax treatment to renewable ("green") energy, and why this proposal is contentious.

Download or read book Energy Related Master Limited Partnerships Present Investment Opportunities with Some Tax Complexity written by Richard B. Toolson and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Publicly-traded energy master limited partnerships (MLPs) are a specialized investment class that possess favorable investment characteristics. They currently provide high yields coupled with the potential for growing these yields in the future. MLPs are less volatile than stocks and are therefore arguably less risky. They also possess favorable tax advantages. They are not taxed at the entity level and a significant portion of the income generated by the MLP may be tax-deferred. MLPs are normally best suited for a taxable account since tax-exempt entities such a IRAs are taxed on MLP income above a modest amount.Because, however, MLPs are subject to the laws governing partnership taxation, the tax issues surrounding MLPs are considerably more involved than the tax issues surrounding stocks. This article provides an overview of this unique asset class, including their tax history. Also, the tax issues surrounding MLPs such as determining adjusted basis, compliance with the passive activity rules, determining how much of sales proceeds to allocate between Section 741 and 751, and reporting tax shelter registration numbers are addressed. Fortunately, the MLP itself will aid the investor by computing the adjusted basis as well as the Section 741 gain or loss and Section 751 gain for the investor.

Download or read book Tax Implications for Master Limited Partnerships in the Natural Resources Area written by Esq. James Keene Rowland and published by . This book was released on 2009 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Treatment of Master Limited Partnerships written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1987 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Partnership Taxation written by and published by . This book was released on 1988 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Master Limited Partnerships written by Richard Stooker and published by . This book was released on with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a low yield world where government bonds pay next to no interest, S&P 500 stocks pay little more than that in dividends, the Canadian government is on the threshold of taxing income trusts, and even real estate investment trusts are suffering cash flow problems, one type of security still stands as a beacon of hope to income investors. Master Limited Partnerships or MLPs 9% yields . . . that increase 9% annually . . . quarterly distributions almost guaranteed . . . capital gains that leave the S&P 500 in the dust . . . tax protection . . . business profits protected by federal government regulation . . . profit from the energy sector without the volatility of market prices because MLPs are paid by volume not final price. Until now, the information available to investors has been scanty. There've been only chapters in books. One prominent financial advice company recently launched a newsletter devoted to them, but the price tag is $399 annually. The Internet contains summary but incomplete articles and snatches of advice (some good, some inaccurate). Finally, investors can learn all about these terrific investments -- their rewards and risks; the paperwork hassles and how to get around them; and how to invest in them using both taxable and tax-deferred accounts. In one convenient volume for one low price. This book is the first and only devoted solely to Master Limited Partnerships. You'll discover: The incredible benefits of Master Limited Partnerships Why they're still incredibly cheap How their legal rules and business structure combine to send you lots of cash Why they'll continue to generate lots of cash for the foreseeable future Information on every company Information on every MLP index Information on every MLP closed-end fund What MLP i-units are and how they can skyrocket your IRA portfolio How to understand and complete MLP tax forms Everything you need to know to get started to enhance your current income or save for your financially secure future. I cover a lot of material that applies to all energy-related MLPs, but my strong recommendation is you confine your investment dollars to those in what are called "midstream" MLPs. More on that later. I'll start off with a chapter that explains the many benefits of investing in midstream Master Limited Partnerships. Followed by a chapter on the "catches" -- the aspects that individual investors sometimes stumble over. Followed by information on the business risks of MLPs. Then information on their history, structure and businesses both from the financial side and the petroleum industry side. This includes why businesses convert their assets to MLPs. And why such high yielding investments are still available in today's otherwise low-yield financial marketplace. Then we'll cover everybody's favorite topic -- taxes. The tax and tax filing consequences of owning MLP units. I'll also cover the various tax forms and how to complete them. Then ways of investing in MLPs that, in terms of tax paperwork and filing, are the same as investing in stocks. So you can add MLPs to your tax-deferred accounts or simply avoid the extra paperwork created by direct ownership of MLP units. There're chapters on MLP i-units, on each MLP-related closed-end fund and MLP Exchange Traded Notes. Then there're chapters on all the MLP indexes. Then tips on putting this information all together to benefit from MLPs in your taxable broker account and your tax-deferred accounts. And how to balance MLPs with the rest of your portfolio. Then a chapter on what happens if you -- against my advice -- sell MLP units. And a chapter on what happens if you follow my advice and hold your MLP units until you die. 33,000 words Then chapters on each individual energy or natural resource related MLP available today.

Download or read book Cases and Materials on Partnership Taxation written by Curtis J. Berger and published by . This book was released on 1989 with total page 858 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Publicly Traded Partnerships written by Matthew W. Lay and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... analyzes in depth the U.S. federal income taxation of publicly traded partnerships and their partners"--Portfolio description.

Download or read book Tax Treatment of Partnership Exchange Funds and Mergers of Investment Companies written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Essentials of LLCs and Partnerships written by Larry Tunnell and published by John Wiley & Sons. This book was released on 2020-05-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps addresses the tax consequences of the most common transactions engaged in by limited liability corporations (LLCs)and partnerships. You will develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, as well as gain an explanation of the tax consequences associated with issues most frequently confronted by tax practitioners. Topics covered include: basic tax structure of partnerships and LLCs; electing to be taxed as a partnership: "check-the-box" rules; tax consequences of partnership or LLC formation; partnership distributions; compensatory payments to partners; at-risk and passive activity limits; profit and loss allocations: general rules and restrictions; and reporting taxable income for partnerships and LLCs.

Download or read book Tax Treatment of Master Limited Partnerships written by and published by . This book was released on 1987 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: