Master Limited Partnerships A Policy Option for the Renewable Energy Industry

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division

Language:

English

Subjects (All):

Energy conservation.

Income tax.

Saving and investment.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2011

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:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Government Division. Master Limited Partnerships

Publisher Number:

CRS-2011-GVF-0441

Access Restriction:

Restricted for use by site license