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2018-02-01
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Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources
Part III
Rules and Regulations
D09002ee1bdbf8d96
D09002ee1bdbf8e7a
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
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.
82 FR 8318
https://www.govinfo.gov/app/details/FR-2017-01-24/2017-01208
2017-01208
fr24ja17-11
RIN 1545-BM43
4830-01-P
TD 9817
https://www.govinfo.gov/app/details/FR-2017-01-24/2017-01208
https://www.govinfo.gov/content/pkg/FR-2017-01-24/html/2017-01208.htm
https://www.govinfo.gov/content/pkg/FR-2017-01-24/pdf/2017-01208.pdf
Income Taxes
Reporting and Recordkeeping Requirements
26 p.
8318
8343
82 FR 8318
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BM43
RIN 1545-BM43
Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources; Federal Register Vol. 82, Issue
RULE
2017-01208
III
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2017-01-19
TD 9817
4830-01-P
2017-01208
Final regulations.
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.
Effective Date: These regulations are effective January 19, 2017.
Caroline E. Hay, (202) 317-5279 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources
,
https://www.irs.gov/pub/irs-irbs/irb15-21.pdf
www.regulations.gov
Federal Register
Vol. 82, no. 14
Office of the Federal Register, National Archives and Records Administration
2017-01-24
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231 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2017-01-24
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0042-1219
0364-1406
769-004-00000-9
000582072
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https://www.govinfo.gov/app/details/FR-2017-01-24
https://www.govinfo.gov/content/pkg/FR-2017-01-24/pdf/FR-2017-01-24.pdf
https://www.govinfo.gov/content/pkg/FR-2017-01-24/xml/FR-2017-01-24.xml
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DGPO
2018-02-01
2023-04-28
FR-2017-01-24
machine generated
eng
FR
FR-2017-01-24
82
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