The Law Library

Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations under section 7704(d)(1)(E) of the Internal Revenue Code (Code) relating to the qualifying income exception for publicly traded partnerships to not be treated as corporations for Federal income tax purposes. Specifically, these regulations define the activities that generate qualifying income from exploration, development, mining or production, processing, refining, transportation, and marketing of minerals or natural resources. These regulations affect publicly traded partnerships and their partners. This book contains: - The complete text of the Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section