There's less activity in the investment management and hedge fund sector, although some publicly traded partnerships
have converted, Chambers said, noting that drivers of those conversions included ease of doing business and the resolving of debt and equity issues.
Cornyn's amendment ensures Master Limited Partnerships (MLPs), which are publicly traded partnerships
that aren't required to pay corporate income taxes, get the "pass-through" tax break in the final tax bill. Congressional Republicans have settled on a 20 percent deduction for some types of pass-through entities in their final tax bill as a way to give those businesses, which don't pay corporate taxes, some of the tax relief the bill gives to corporations, which do pay the corporate levy.
Tallgrass Energy is a family of companies that includes publicly traded partnerships
Tallgrass Energy Partners, LP (NYSE: TEP) and Tallgrass Energy GP, LP (NYSE: TEGP), and privately held Tallgrass Development, LP.
20 regulatory freeze memo, the final regulations on qualifying income of publicly traded partnerships
from mineral or natural resources activities (T.D.
Large partnerships include hedge funds, private equity funds, and publicly traded partnerships
. These partnerships are so large that some have 100,000 or more partners arranged in multi-tiered partnership structures.
On August 3,2015, TEI submitted comments to the IRS on proposed regulations (REG-132634-14) relating to qualifying income from activities of publicly traded partnerships
with respect to minerals or natural resources.
However, certain publicly traded partnerships
may be taxed as corporations.
She has represented both issuers and underwriters in public and private debt and equity securities offerings, including offerings of limited partner interests of publicly traded partnerships
. She has also represented both public and private companies in complex mergers and acquisitions, asset and stock dispositions and venture capital financings.
"We're going to bottom out for coal consumption in 2012, then start to see some increase in 2013," he told the National Association of Publicly Traded Partnerships
conference in Greenwich, Connecticut, in May.
real property interests in transactions in which the full amount of gain, if any, was recognized, and is no longer a real property corporation, (iii) certain ownership of 5 percent or less of an interest in a corporation the stock of which is regularly traded, and (iv) certain ownership in publicly traded partnerships
and trusts are not treated as a USRPI.
For rules treating certain publicly traded partnerships
as corporations, see Q 7782.