federal_register: 2017-01208

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2017-01208 Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources Rule This document contains final regulations under section 7704(d)(1)(E) of the Internal Revenue Code (Code) relating to the qualifying income exception for publicly traded partnerships to not be treated as corporations for Federal income tax purposes. Specifically, these regulations define the activities that generate qualifying income from exploration, development, mining or production, processing, refining, transportation, and marketing of minerals or natural resources. These regulations affect publicly traded partnerships and their partners. 2017-01-24 2017 1 https://www.federalregister.gov/documents/2017/01/24/2017-01208/qualifying-income-from-activities-of-publicly-traded-partnerships-with-respect-to-minerals-or https://www.govinfo.gov/content/pkg/FR-2017-01-24/pdf/2017-01208.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 7704(d)(1)(E) of the Internal Revenue Code (Code) relating to the qualifying income exception for publicly traded partnerships to not be treated as corporations for Federal income tax purposes.... 1545-BM43

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