Qualifying Income for Publicly Traded Partnerships – Updated Regulations Issued

Summary On January 19, 2017, Treasury and the IRS issued final regulations (TD 9817) under Section 7704(d)(1)(E) of the Internal Revenue Code.  The regulations provide guidance on the types of activities that generate Qualifying Income for publicly traded partnerships (“PTPs”), define the term “mineral or natural resource,” provide rules for determining whether activities that are […]

Read More