Collected Comments on Proposed Regs: PTP Qualifying Income

The IRS has scheduled a public hearing for October 27 on proposed regulations (REG-132634-14) that provide guidance on whether income from a publicly traded partnership's activities regarding minerals or natural resources under section 7704(d)(1) is qualifying income.

Documents

The following documents are available from Tax Analysts:

• Comments from National Association of Publicly Traded Partnerships .

• Comments from Westlake Chemical Partners LP .

• Comments from Calumet Specialty Products Partners LP .

• Comments from Vinson & Elkins LLP .

• Comments from investors in a publicly traded partnership representing substantially similar comments in many other letters that the IRS received .

• Comments from ADA Carbon Solutions LLC .

• Comments from Buckeye Partners, L.P .

• Comments from Akin Gump Strauss Hauer & Feld LLP and .

• Comments from Enviva Partners LP .

• Comments from Suburban Propane Partners L.P .

• Comments from Cypress Energy Partners LP .

• Comments from SunCoke Energy .

• Comments from Boardwalk Pipeline Partners LP .

• Comments from Holly Energy Partners LP .

• Comments from Tax Executives Institute Inc .

• Comments from National Propane Gas Association .

• Comments from Dominion Midstream Partners LP .

• Comments from Sen. David Vitter, R-La., and seven of his colleagues .

• Comments from Baker Botts LLP .

• Comments from Black Stone Minerals LP .

• Comments from G2X Energy .

• Comments from Gas Processors Association .

• Comments from an individual investor .

• Comments from Riverstone Holdings LLC .

• Comments from twenty-three members of the House of Representatives .

• Comments from an individual .

• Comments from Sprague Resources LP .

• Comments from BGPLLC .

• Comments from Baron Capital Group .

• Comments from Andrews Kurth LLP .

• Comments from Enterprise Products Partners LP .

• Comments from OCI Partners LP .