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Publicly traded partnerships (PTPs), also known as master limited partnerships, are partnerships in which people can buy interests, known as units. A unitholder is considered a limited partner in the publicly traded partnership, and receives a share of the partnership's income. Publicly traded pa...
This study considers the characteristics of the publicly traded partnership (PTP) organizational form and operations that likely influenced firms' decision to retain or abandon the PTP form based on the proposed corporate taxation of these entities passed in 1987 and the subsequent revision in 1997 ...
Drnevich and Sternburg, “Publicly Traded Partnerships: Tax Treatment of Investors,” 50The Tax Adviser276 (April 2019) Hagy, “Reporting Publicly Traded Partnership Sec. 751 Ordinary Income and Other Challenges,” 49The Tax Adviser252 (April 2018) ...
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Publicly-Traded PartnershipsLimited PartnershipsPartnership TaxTaxFiduciary DutiesPublicly traded partnerships, or master limited partnerships as they are sometimes called, are hybrid entities. Attempting to achieve the perfect structure fordoi:10.2139/ssrn.2969175...
Publicly traded partnerships can avoid being subject to corporate tax under current law if they earn primarily qualifying income. The best rationale for this exemption from corporate tax is that the partners could have access to the income of the publicly traded partnership by buying the assets of...
p Qualifying Income IRS Issues Proposed Regulations on Publicly Traded Partnership Qualifying IncomeIRS Issues Proposed Regulations on Publicly Traded Partnership Qualifying IncomeDavid A. Sausen
摘要: This study investigates the effects on firm values of costs and benefits associated with capital restructuring through publicly traded partnerships (PTPs). Pote关键词: client advocacy client preferences auditor objectivity DOI: 10.2307/2491483 ...
A publicly traded partnership (PTP) is a business organization owned by two or more co-owners whose shares are regularly traded on an established securities market. A publicly traded partnership is a type oflimited partnershipmanaged by two or more general partners—including individuals, corporations...