The master limited partnership : a hybrid structure for natural resource firms
Resource Information
The work The master limited partnership : a hybrid structure for natural resource firms represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The master limited partnership : a hybrid structure for natural resource firms
Resource Information
The work The master limited partnership : a hybrid structure for natural resource firms represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The master limited partnership : a hybrid structure for natural resource firms
- 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),
- Geographic coverage
- North America
- Language note
- English
Context
Context of The master limited partnership : a hybrid structure for natural resource firmsWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/OVGEj7qjtR8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/OVGEj7qjtR8/">The master limited partnership : a hybrid structure for natural resource firms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work The master limited partnership : a hybrid structure for natural resource firms
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/OVGEj7qjtR8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/OVGEj7qjtR8/">The master limited partnership : a hybrid structure for natural resource firms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
