Top Federal Tax Regulations Of 2017: Year-In-Review
Law360, New York (December 18, 2017, 12:58 PM EST) -- While the Republicans’ push to revamp tax laws has dominated much of the dialogue among observers in the tax arena this year, several significant tax rule changes took place affecting partnerships and the energy industry in particular.
Here, Law360 reviews four of the top federal tax regulatory developments of 2017.
IRS Finalizes ‘Qualifying Income’ Tax Rules for MLPs
Master limited partnerships are publicly traded businesses that can qualify for lower pass-through tax rates, instead of being taxed as corporations, if at least 90 percent of their income can be deemed “qualifying income” from activities related to processing natural resources under §...
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