Minerals are part of virtually all the products we use every day, acting as the raw materials for manufacturing processes or as the end products themselves. Not surprisingly, minerals also are used in the energy generation that we rely on every day. Emerging energy technologies like wind, solar and nuclear heavily rely on minerals to … Continue Reading
On Tuesday, May 5, 2015, the Internal Revenue Service (“IRS”) released proposed regulations defining qualifying income for Master Limited Partnerships (“MLPs”). MLPs are publicly traded partnerships that are taxed as a partnership rather than a corporation. Being taxed as a MLP has many advantages. While shareholders in a corporation face double taxation ̶ paying taxes … Continue Reading
