Because MLPs don't pay taxes they can outbid ordinary corporations for assets without hurting per-share earnings.

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Ordinary working families now had assets that they could pass on to their children, Tory MPs boasted, and the opportunity to escape the modest circumstances they were born into.

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Either way, the assets grow tax-deferred and withdrawals are taxed as ordinary income, not capital gain.

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Preferred shares rank higher than ordinary shares when it comes to paying out a company's assets.

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Short-term capital gains (meaning gains on assets held for less than a year) are taxed at ordinary income tax rates of up to 35%.

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If you use business assets as part of your barter, you may have capital gains, ordinary gains and depreciation recapture to report.

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Earning a management fee for managing or monitoring assets under management (AUM) results in income that should be taxed at ordinary income tax rates. (Fees earned and taxed in Year 1).

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