A Not-So-Brilliant Disguise: New Rules Will Increase Tax on Disguised Sales to Leveraged Partnerships

Oil & Gas Financial Journal | January.31.2017

Barbara de Marigny and David Ronn of Orrick’s Master Limited Partnership (MLP) team authored an article for Oil & Gas Financial Journal on new IRS regulations designed to curtail the use of debt to reduce tax on the contribution of assets to partnerships followed by a distribution of cash.