Tax treatment of master limited partnerships
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Tax treatment of master limited partnerships scheduled for hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on June 30 and July 1, 1987

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Published by U.S. Government Printing Office, For sale by the Superintendent of Documents, U.S. Government Printing Office in Washington .
Written in English


  • Limited partnership -- Taxation -- United States.

Book details:

Edition Notes

Statementprepared by the staff of the Joint Committee on Taxation.
ContributionsUnited States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures., United States. Congress. Joint Committee on Taxation.
The Physical Object
Paginationiii, 41 p. ;
Number of Pages41
ID Numbers
Open LibraryOL24160557M

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  A master limited partnership (MLP) is a business venture that exists in the form of a publicly traded limited partnership. It combines the tax benefits of a partnership with the liquidity of a.   Because MLPs are taxed as limited partnerships, they offer some incredible benefits. They allow investors to defer income (ie, pay less now), and they are liquid investments. But, MLP investors pay a high price at tax time. MLPs give their investors K-1 forms. These are notoriously complex forms that require careful accounting (not to mention.   Tax Treatment of Limited Partnerships From Tax Facts Online, details on how limited partners must report income, losses and deductions. By Tax Facts Online | Ma at AM. Master Limited Partnerships are unique investments that can trigger some complicated tax situations. This FAQ attempts to answer some of the more common questions. Updated January Master Limited Partnerships, or MLPs, have long been a popular File Size: 86KB.

Sale of Master Limited Partnership (MLP) Interest Master Limited Partnerships (MLPs) are becoming more and more popular investment options. When you sell your interest in an MLP, the tax reporting can be complicated based upon your unique individual situation. Many of these entities have met the requirements under Sec. to be taxed as a partnership and are generally referred to as master limited partnerships (MLPs). The tax reporting related to these types of investments has become an increasingly significant issue facing the tax practitioner community. 1 References to partnerships in this article are generally equally applicable to limited liability companies that are subject to Federal income tax as partnerships under the “check-the-box” Treasury regulations. 2 Internal Revenue Code of , as amended (the “I.R.C.”) § (d)(1).File Size: KB. An Investor's Guide to Master Limited Partnerships The combination of high-yielding distributions and preferential tax treatment make MLPs a good investment for income investors and anyone Author: Tyler Crowe.

Money › Investment Funds › Limited Partnerships The Tax Advantages of Limited Partnerships. The main tax advantage of a limited partnership is that it is a flow-through entity — all profits and losses flow directly to the individual limited partners. The business itself pays no taxes on its income. Moreover, the energy MLP universe has evolved to be focused on midstream energy operations. Midstream partnerships have grown to be roughly half of the total number of energy MLPs. Source: Energy Infrastructure Council ‘MLP ’ Presentation, slide MLP Tax Consequences. Master limited partnerships are tax-advantaged investment vehicles. In the United States, a master limited partnership (MLP) or publicly traded partnership (PTP) is a publicly traded entity taxed as a combines the tax benefits of a partnership with the liquidity of publicly traded securities.. To obtain the tax benefits of a pass through, MLPs must generate at least 90% or more of their income from qualifying sources such as from production.   Globe and Mail reporter John Heinzl. This article was published more than 2 years ago. Some information in it may no longer be current. The yields on U.S. master limited partnerships look very Author: John Heinzl.