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  2. Master limited partnership - Wikipedia

    en.wikipedia.org/wiki/Master_limited_partnership

    Instead of a Form 1099, MLP investors receive a Schedule K-1 tax form. As a consequence of their pass-through status, holding MLPs in tax-exempt accounts may generate Unrelated Business Income Tax (UBIT). [2] To encourage tax-exempt investors, some MLPs set up C corporation holding companies of limited partner which can issue common equity. [3]

  3. Schedule K-1 Tax Form Explained - AOL

    www.aol.com/finance/schedule-k-1-tax-form...

    The Schedule K-1 Tax Form Explained - File IRS tax form Schedule K-1 to report your income from "Pass-through entities," such as S corporations, estates, and LLCs. Learn more about when and how to ...

  4. Taxation of private equity and hedge funds - Wikipedia

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

    In mid-2007, the Blackstone group, a major private equity fund, went public. Ordinarily, a publicly traded partnership is taxed as a corporation. [10] There is, however, an exception for publicly traded partnerships earning only “passive-type” income, such as interest and dividends. [11]

  5. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    In the United States, the statement of allocated income is known as a K-1 (or Schedule K-1). Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only owners or investors are taxed on the revenue. Technically, for tax purposes, flow-through entities are considered "non-entities" because they ...

  6. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    Kommanditgesellschaft auf Aktien (KGaA): ≈ publicly traded partnership (US); although it is a company limited by shares, the KGaA has at least one general partner whose liability is not limited As with the KG , the legal form of the general partner, followed by " & Compagnie " (shortened to & Co. ), must be included if it is another limited ...

  7. Partnership taxation - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation

    Partnership taxation is codified as Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United States Code). Partnerships are "flow-through" entities for United States federal income taxation purposes. Flow-through taxation means that the entity does not pay taxes on its income.

  8. These are the largest publicly traded companies in each US ...

    www.aol.com/finance/largest-publicly-traded...

    Yahoo Finance compiled a list of the biggest publicly traded companies in each state and Washington, D.C., based on market cap and the location of companies' headquarters as of 2023.

  9. NextEra Energy Partners - Wikipedia

    en.wikipedia.org/wiki/NextEra_Energy_Partners

    NextEra Energy Partners is a limited partnership formed in 2014 by NextEra Energy. [1] [2] [3]In June 2014, NextEra Energy announced an initial public offering for NextEra Energy Partners after the previously wholly owned subsidiary was approved for listing on the New York Stock Exchange under the symbol "NEP."

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