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Finanças e mercados · 24/01/20171 min de leitura
Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources
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Resumo
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.
Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →