MLP Status. Regency is properly treated as a partnership for United States federal income tax purposes and more than 90% of Regency’s current gross income is qualifying income under Section 7704(d) of the Internal Revenue Code of 1986, as amended.
Appears in 4 contracts
Samples: Common Unit Purchase Agreement, Common Unit Purchase Agreement (Regency Energy Partners LP), Common Unit Purchase Agreement (Regency Energy Partners LP)