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December 2008 » Master Limited Partnerships: Tax...
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Lynn Comer Jones, PhD, CPA, and Johnny Johnson, and Seth C. Anderson, PhD
Investors are often attracted to master limited partnerships (MLP) because of their high dividend yields and sectors of specialty, generally the energy sector. Investing in MLPs—also known as publicly traded partnerships—can create various tax issues. Tax preparers should be cognizant of these issues, discussed below, and also familiar with MLP-oriented closed-end mutual funds, which allow investors to reap the benefits of MLP ownership while avoiding the drawbacks of directly owning the partnership units.
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