Matches in DBpedia 2016-04 for { ?s ?p "In the United States, a master limited partnership (MLP) is a limited partnership that is publicly traded on an exchange qualifying under Section 7704 of the Internal Revenue Code. It combines the tax benefits of a limited partnership with the liquidity of publicly traded securities.To obtain the tax benefits of a pass through, MLPs must receive their income from qualifying sources such as from exploration, mining, extraction, refining of oil and gas and the production of alternative fuels like biodiesel. To qualify for MLP status, a partnership must generate at least 90 percent of its income from what the Internal Revenue Service (IRS) deems \"qualifying\" sources. After the 2015 Proposed Regulations from the IRS, only those activities specifically listed related to the production, processing and transportation of oil, natural gas and coal would qualify for favorable tax treatment.[1]. In addition, businesses that receive real property rents would qualify if they would meet the requirements of Internal Revenue Code Section 856 pertaining to real estate investment trusts."@en }
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- Master_limited_partnership abstract "In the United States, a master limited partnership (MLP) is a limited partnership that is publicly traded on an exchange qualifying under Section 7704 of the Internal Revenue Code. It combines the tax benefits of a limited partnership with the liquidity of publicly traded securities.To obtain the tax benefits of a pass through, MLPs must receive their income from qualifying sources such as from exploration, mining, extraction, refining of oil and gas and the production of alternative fuels like biodiesel. To qualify for MLP status, a partnership must generate at least 90 percent of its income from what the Internal Revenue Service (IRS) deems \"qualifying\" sources. After the 2015 Proposed Regulations from the IRS, only those activities specifically listed related to the production, processing and transportation of oil, natural gas and coal would qualify for favorable tax treatment.[1]. In addition, businesses that receive real property rents would qualify if they would meet the requirements of Internal Revenue Code Section 856 pertaining to real estate investment trusts.".