NAPTP Becomes the Master Limited Partnership Association
NAPTP Becomes the Master Limited Partnership Association Trade group rebrands to solidify its role as the Voice of America’s MLPs Washington, D.C. – September 8, 2015 – The advocacy group formerly known as the National Association of Publicly Traded Partnerships...
Press Releases | September 8, 2015
Earnings Releases and Recent Presentations by MLPA Members*
All presentations from the 2019 MLP and Energy Infrastructure Conference are here. Alliance Resource Partners, L.P. (ARLP) Presentation (May 23, 2018) 1st Quarter 2019 Earnings 4th Quarter and Year 2018 Earnings 3rd Quarter 2018 Earnings 2nd Quarter 2018 Earnings American...
| August 27, 2015
MLP Investor Conference May 20-22, 2015
MLP Presentations Alliance Resource Partners, L.P. (ARLP) Linn Energy, LLC (LINE) Antero Midstream Partners LP (AM) Magellan Midstream Partners, L.P. (MMP) Arc Logistics Partners LP MarkWest Energy Partners, L.P. (MWE) Atlas Energy Group, LLC (ATLS) Martin Midstream Partners L.P....
| August 26, 2015
MLP and MLP-Related Funds; MLP Indices
Click here for a printable version (PDF) Click here for financial data from MLP Data Note: MLPA does not guarantee that this table covers all MLP funds and indices. There may be funds and indices which are not included in this list....
| August 26, 2015
Certain Investments as Qualifying Income
Treasury Regulation §1.7704-3 contains some rules about the treatment of investment income as “qualifying income.” Income from the following financial instruments is included in the definition of qualifying income: Capital gain from the sale of stock (however, capital losses will be...
| August 25, 2015
Regulated Investment Company (RIC)
Regulated investment companies (RICs) are the traditional mutual funds through which many individuals invest. Like a PTP, at least 90% of a gross income must be qualifying income. Qualifying income for a RIC includes dividends; interest; payments with respect to...
| August 25, 2015
Real Estate Investment Trust (REIT)
A REIT must derive at least 95% of its gross income from qualifying income. This includes: Dividends and interest; Rents from real property; Gain from the sale or other disposition of stock, securities, and real estate (including interests in real...
| August 25, 2015
Congressional Definitions of Natural Resources and Certain Activities
Mineral or Natural Resource A "mineral or natural resource" is any product, as listed in I.R.C. §613, for which a percentage depletion deduction is allowable under I.R.C. §611, except for a) soil, sod, turf, water, and mosses, and b) minerals...
| August 25, 2015
Gain From Sales
In measuring the income from sales of real estate held as a capital asset, gross income is not reduced by inventory costs. I.R.C. §7704(d)(5) Back
| August 25, 2015
Real Property Rents
The definition of this term is the one used for real estate investment trusts (REITs) in Code section 856(d), except that the requirement in §856(d)(2)(C), that services provided to tenants and management of the property be performed by an independent...
| August 25, 2015
