This article explores tax planning aspects of holding interests in PTPs. These investments have become popular since their introduction in 1981. Sec. 469(k)(2) defines a PTP as any partnership where the “interests in such partnership are traded on an established securities market” or “are r...
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 when the new tax on gross income was ...
A publicly traded partnership is similar to amaster limited partnership (MLP); however, there are minor differences. PTPs, mostly in energy-related businesses, can offer investors quarterly income that receives favorable tax treatment. key takeaways A publicly traded partnership (PTP) is a type of...
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Google Share on Facebook corporation (redirected fromPublicly quoted companies) Thesaurus Legal Financial Encyclopedia Related to Publicly quoted companies:Publicly traded company cor·po·ra·tion (kôr′pə-rā′shən) n. 1.An entity such as a business, municipality, or organization, that in...
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Publicly-Traded Company A company issuingstocks, which aretradedon the openmarket, either on astock exchangeor on theover-the-countermarket. Individual and institutionalshareholdersconstitute theownersof a publicly-traded company, in proportion to the amount of stock they own as a percentage of all...
p Qualifying Income IRS Issues Proposed Regulations on Publicly Traded Partnership Qualifying IncomeIRS Issues Proposed Regulations on Publicly Traded Partnership Qualifying IncomeDavid A. Sausen
Plains, Plains All American, Plains Midstream 简介(Description) 437个字符 (一般不超过200字符) Plains (NASDAQ: PAA) is a publicly traded master limited partnership that owns and operates midstream energy infrastructure and provides logistics services for crude oil, natural gas liquids and natural gas...
LGS Company's preference would be to be organized as a Publicly Traded Partnership. The main tax research question is whether LGS Company qualifies as a Publicly Traded Partnership according to tax laws. The authors provide an analysis of the tax law to LGS Company's issue, show the ...