Master Limited Partnerships - Taxes

Table of Contents

MLP Legal Authority

Internal Revenue Code §7704
Legislative History of Internal Revenue Code §7704
Treasury Regulations §1.7704-3 
Proposed Treasury Regulations §1.7704-4
Comments to Proposed Treasury Regulations  §1.7704-4

Internal Revenue Service (IRS) Private Letter Rulings Under §7704

Selected US Internal Revenue Service (IRS) Forms

Thought Leadership


MLP Legal Authority

Internal Revenue Code §7704
Legislative History of Internal Revenue Code §7704
Treasury Regulations (26 CFR 1.7704-3)  
Proposed Treasury Regulations §1.7704-4
Comments to Proposed Treasury Regulations  §1.7704-4

Internal Revenue Service (IRS) Private Letter Rulings Under §7704

Private letter rulings, which interpret and apply US tax law to a specific set of facts, have been issued recently on the following topics of interest to MLPs.   

 If you would like to locate additional private letter rulings from the US Internal Revenue Service, please click here.  

Selected US Internal Revenue Service (IRS) Forms

 
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