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Oil And Gas Gatherer Found To Earn "Good" MLP Income
December 22, 2014
X is a limited partnership. X is contemplating an initial public offering (IPO) of limited partner interests, following which it would become a "publicly traded partnershi...

"Robert Willens LLC is neither a registered investment advisor nor a broker/dealer. Subscribers and/or readers are advised that the information contained in The Willens Report is not to be construed or relied upon as investment, tax planning, accounting and/or legal advice, nor is it to be construed in any way as a recommendation to buy, hold or sell (short or otherwise) any security or any other form of investment. All opinions, analyses and information contained herein is based upon sources believed to be reliable and is written in good faith, but no representation or warranty of any kind, express or implied, is made herein concerning any investment, tax, accounting and/or legal matter or the accuracy, completeness, correctness, timeliness and/or appropriateness of any of the information contained herein. Subscribers and/or readers are further advised that the Company does not necessarily update the information and/or opinions set forth in this and/or any subsequent edition of The Willens Report or any version thereof. Readers are urged to consult with their own independent professional advisors with respect to any matter analyzed herein. All information contained herein and/or this website should be independently verified."


Recent Reports

"Reprehensible" Payments are Deductible
December 22, 2014
The issue is whether, in Canada, court ordered damages for breach of contract are deductible as an expense "for the purpose of gaining or producing income from a...
NYS Casts a Wide Taxation Net
December 19, 2014
The taxpayer, (TP), is a corporation that sells testing equipment used by research and development departments of corporations, governments, and universities. It soug...
Damages Treated as a "Return of Capital"
December 18, 2014
In Year 0, T, a unit investment trust, decided to sell its assets and invited bids from prospective buyers. In Month a of Year 1, TP entered into a binding agreement...
Congress Passes A "Watered Down" (But Welcome) Extenders Bill
December 17, 2014
Congress has just approved the Tax Increase Prevention Act of 2014 (HR 5771). President Obama has promised to sign the bill, which should therefore become law in a matter of da...