The Resource The master limited partnership : a hybrid structure for natural resource firms

The master limited partnership : a hybrid structure for natural resource firms

Label
The master limited partnership : a hybrid structure for natural resource firms
Title
The master limited partnership : a hybrid structure for natural resource firms
Creator
Subject
Language
eng
Summary
This article discusses the benefits and drawbacks and possibilities for the future of master limited partnerships (MLPs). The authors conclude that, since 1986, MLPs, a form of publicly traded partnership, have provided all of the flow-through taxation benefits of partnerships in combination with the access to capital markets that corporations provide, as well as historically providing very high yields to investors. With the right kind of income, such publicly traded partnerships are able to avoid mandated corporate taxation, which would result in double taxation of income. Payments from the partnership to the partner are not taxable to the partner (as long as such payments do not exceed basis). Using this hybrid structure, investors in a natural resources MLP really can have "the best of both worlds."
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 92 (2014),
http://library.link/vocab/creatorName
  • Henzler, J
  • Milani, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • limited partnership
  • hybrid entity
  • pass-through entity
  • natural resources
Label
The master limited partnership : a hybrid structure for natural resource firms
Instantiates
Publication
Label
The master limited partnership : a hybrid structure for natural resource firms
Publication

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