# Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources
> **IRS** · Final regulations. · Published 2017-01-24 · Effective 2017-01-19 · 82 FR 8318
## Document
- **Document number:** 2017-01208
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 8318
- **CFR reference:** 26 CFR 1
- **Publication date:** 2017-01-24
- **Effective date:** 2017-01-19
- **Treasury docket:** TD 9817
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/01/24/2017-01208/qualifying-income-from-activities-of-publicly-traded-partnerships-with-respect-to-minerals-or)
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