{"abstract":"This document contains final regulations under section 7704(d)(1)(E) of the Internal Revenue Code (Code) relating to the qualifying income exception for publicly traded partnerships to not be treated as corporations for Federal income tax purposes. Specifically, these regulations define the activities that generate qualifying income from exploration, development, mining or production, processing, refining, transportation, and marketing of minerals or natural resources. These regulations affect publicly traded partnerships and their partners.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2017/01/24/2017-01208.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"82 FR 8318","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective January 19, 2017.","disposition_notes":null,"docket_ids":["TD 9817"],"dockets":[],"document_number":"2017-01208","effective_on":"2017-01-19","end_page":8343,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/01/24/2017-01208.xml","html_url":"https://www.federalregister.gov/documents/2017/01/24/2017-01208/qualifying-income-from-activities-of-publicly-traded-partnerships-with-respect-to-minerals-or","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-01208?publication_date=2017-01-24","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-01-24/2017-01208/mods.xml","not_received_for_publication":null,"page_length":26,"page_views":{"count":3178,"last_updated":"2026-08-25 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-01-24/pdf/2017-01208.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-01208.pdf?1484860529","publication_date":"2017-01-24","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/01/24/2017-01208.txt","regulation_id_number_info":{"1545-BM43":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/1545-BM43/guidance-under-section-7704-d-1-e-","title":"Guidance Under Section 7704(d)(1)(E)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=1545-BM43&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM43"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM43/guidance-under-section-7704-d-1-e-","title":"Guidance Under Section 7704(d)(1)(E)"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0021","supporting_documents_count":0,"docket_id":"IRS-2015-0021","regulation_id_number":"1545-BM43","title":"Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (REG-132634-14)","checked_regulationsdotgov_at":"2017-02-13T06:00:17Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":8318,"subtype":null,"title":"Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources","toc_doc":"Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":82}