Final regulations on publicly traded partnerships reflect practitioners' comments

Article Abstract:

The Final Regulations on publicly traded partnerships are analyzed and compared with the Proposed Regulations. The new legislation eases the tight rules of the Proposed Regulations. The adopted changes were derived from the comments of practitioners of the professional tax community. Provisions which are significantly foreign to the Proposed Regulations are highlighted. However, both Final and Proposed Regulations are similar in terms of their basic underlying concepts.

Interpretation and construction

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Proposed Regulations on publicly traded partnerships narrow available safe harbors

Article Abstract:

The new Proposed Regulations concerning publicly traded partnerships will seriously undermine safe harbor provisions included in Notice 88-75. Aside from unfairly treating existing partnerships, the Proposed Regulations also pose several problems. Among them are complicated compliance measurement and the absence of a clear statement on publicly traded status.

Tax Law, Public Finance Activities, Taxation, Safe harbor (Taxation)

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Tax-Oriented Investments

Article Abstract:

The U.S. government treats distribution of marketable securities as distribution of money under new partnership rules.

United States, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Partnerships, Securities & Commodities Regulatn, Statistical Data Included, Securities law, Partnership distributions

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