Taxation of Publicly Traded Partnerships | Practical Law

Taxation of Publicly Traded Partnerships | Practical Law

A Practice Note addressing the US federal income tax rules that classify certain publicly traded partnerships as corporations. This Note discusses which entities are treated as publicly traded partnerships, the qualifying income exception, and the grandfather exception.

Taxation of Publicly Traded Partnerships

Practical Law Practice Note 9-501-0947 (Approx. 10 pages)

Taxation of Publicly Traded Partnerships

by Practical Law Corporate & Securities
Maintained • USA (National/Federal)
A Practice Note addressing the US federal income tax rules that classify certain publicly traded partnerships as corporations. This Note discusses which entities are treated as publicly traded partnerships, the qualifying income exception, and the grandfather exception.