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  2. An Investor's Guide to Master Limited Partnerships: MLPs and IRAs

    www.aol.com/news/2013-03-18-an-investors-guide...

    An MLP passes all tax obligations for the company along to the unitholders, who pay based on their personal marginal tax rate. A C-corporation, in contrast, would pay a corporate tax rate and then ...

  3. Master limited partnership - Wikipedia

    en.wikipedia.org/wiki/Master_limited_partnership

    It combines the tax benefits of a partnership with the liquidity of publicly traded securities. To obtain the tax benefits of a pass through, MLPs must generate at least 90% or more of their income from qualifying sources such as from production, processing, storage, and transportation of depletable natural resources and minerals.

  4. The Basics of MLP Investing - AOL

    www.aol.com/news/2012-09-18-the-basics-of-mlp...

    Moreover, because the assets MLPs own generate substantial tax write-offs for depreciation and other expenses, the distributions that MLPs make typically don't create anywhere near the same tax ...

  5. Understanding the Tax Benefits of MLPs - AOL

    www.aol.com/news/understanding-tax-benefits-mlps...

    Typically, 70-100% of MLP distributions have been considered a tax-deferred return of capital, which means one does not pay taxes on that portion of the distribution until the investor sells his ...

  6. Do These Investments Belong in Your IRA This Tax Season? - AOL

    www.aol.com/2014/01/25/do-mlps-belong-in-your-ira

    In preparation for tax season, many investors are trying to find the best stocks to buy with the cash they inject into their retirement accounts before the April 15 deadline. Given the growing ...

  7. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    Structure of a private equity or hedge fund, which shows the carried interest and management fee received by the fund's investment managers. The general partner is the financial entity used to control and manage the fund, while the limited partners are the individual investors who receive their return as capital interest.

  8. Unrelated Business Income Tax - Wikipedia

    en.wikipedia.org/wiki/Unrelated_Business_Income_Tax

    New York University Law School won the case because, at that point, tax-exempt organizations were not subject to income tax on their revenue from any source as long as the revenue was used towards the organization's tax-exempt purpose. [14] [15] In 1950, Congress amended the tax law to introduce the concept of unrelated business income. [17]

  9. Tax Advantages in MLP Investing: Here’s What You Need ... - AOL

    www.aol.com/news/tax-advantages-mlp-investing...

    Investors have long been attracted to MLPs for their generous yields, but the tax advantages of MLPs are not well understood. MLPs serve as a highly tax-efficient way to own midstream energy ...