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(DOWNLOAD) "Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library # Book PDF Kindle ePub Free

Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

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eBook details

  • Title: Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
  • Author : The Law Library
  • Release Date : January 09, 2018
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 281 KB

Description

The Law Library presents the complete text of the Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

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.

This ebook contains:
- The complete text of the Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure


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