Franklin

Master Limited Partnerships [electronic resource] : A Policy Option for the Renewable Energy Industry.

Author/Creator:
Library of Congress. Government Division.
Publication:
[S.l] : [s.n.], 2011.
Format/Description:
Government document
Book
1 online resource (16 p., digital, PDF file)
Subjects:
Saving and investment.
Energy conservation.
Income tax.
System Details:
System requirements: PDF reader software.
Summary:
Describes master limited partnership (MLP), which is a type of business structure that is taxed as a partnership, but whose ownership interests are publicly traded like corporate securities. Explores policy option of extending MLP business structure option to renewable energy facilities and related activities. Provides brief overview of MLP structure, highlighting notable tax issues; reviews legislative origins of the MLP structure; and discusses recent legislative changes affecting MLPs. Evaluates how MLP structure might be able to attract additional capital to renewable energy sector, and discusses potential policy concerns.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2013). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other format:
Microfiche version: Library of Congress. Government Division. Master Limited Partnerships
Access Restriction:
Restricted for use by site license.
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