This document contains proposed regulations under section 7704(d)(1)(E) of the Internal Revenue Code (Code) relating to qualifying income from exploration, development, mining or production, processing, refining, transportation, and marketing of minerals or natural resources. The proposed regulations affect publicly traded partnerships and their partners.
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Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources
This document contains proposed regulations under section 7704(d)(1)(E) of the Internal Revenue Code (Code) relating to qualifying income from exploration, development, mining o...
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80 FR 25970
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“Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources,” thefederalregister.org (May 6, 2015), https://thefederalregister.org/documents/2015-10592/qualifying-income-from-activities-of-publicly-traded-partnerships-with-respect-to-minerals-or-natural-resources.