| Author: | Willens, R. |
| Title: | MLPs: up or down? |
| Journal: | Journal of Accountancy
1989 : JAN, VOL. 167:1, p. 40-42, 45 |
| Index terms: | LIMITED PARTNERSHIP COMPANY TAXATION USA |
| Language: | eng |
| Abstract: | Review of the proliferation of master limited partnerships /MLPs/ as tax shelters and technical corrections legislation. A definition of an MLP. 4 US Tax Reform Act developments that triggered the explosion of MLPs. Publicly traded partnerships /PTPs/ taxed as corporations. A l0-year tax holiday for existing PTPs. Traditional partnership activities. Investor disincentives, Existing partnerships. |
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