您正在瀏覽的是香港網站,香港證監會BJA907號,投資有風險,交易需謹慎
協助及指引

協助及指引

    List of PTPs

    *The following is NOT an exhaustive list of every publicly traded security that is in scope for section 1446(f).  There are market circumstances such as entity conversions and other corporate actions that can change an entity’s tax classification.

    Symbol Security Name
    AB ALLIANCEBERNSTEIN HOLDING LP
    ACLLY ACCELLERON INDS LTD UNSPONSORED ADS MASTER LIMITED PARTNERSHIP
    AGO Sutton Capital Trust UNIT I
    AHGP ALLIANCE HOLDINGS GP LP
    AKPPS    ARK7 PROPERTIES PLUS LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP
    ALDW ALON USA PARTNERS LP
    AM Antero Midstream Corp
    AMID.OLD AMERICAN MIDSTREAM PARTNERS
    APLP ARCHROCK PARTNERS LP
    APLVF AP ALTERNATIVE ASSETS LP
    APU AMERIGAS PARTNERS-LP
    ARCX ARC LOGISTICS PARTNERS LP
    ARLP ALLIANCE RESOURCE PARTNERS
    ARPJQ ATLAS RESOURCE PARTNERS LP
    ATAX AMERICA FIRST MULTIFAMILY IN
    ATLS.OLD ATLAS ENERGY GROUP LLC
    AZLCZ AZTEC LAND & CATTLE LTD
    BBEPQ BREITBURN ENERGY PARTNERS LP
    BBPPQ BREITBURN ENERGY PARTNER 8.25% A PFD
    BEP.PR.G BROOKFIELD RENEWABLE POW
    BEP.PR.M BROOKFIELD RENEWABLE PAR
    BEP.PR.O BROOKFIELD RENEWABLE PAR
    BEP.PR.R BROOKFIELD RENEWABLE PAR
    BGIO.ESC ESC BGIO LIQUIDATION TRUST
    BIP A PFD BIP 4 1/2 PERP
    BIP B PFD BIP 5 1/2 PERP
    BIP.PR.C BROOKFIELD INFRASTRUCTUR
    BIP.PR.D BROOKFIELD INFRASTRUCTUR
    BIPH BROOKFIELD INFRA FIN ULC 5%  PFD
    BITW BITWISE 10 CRYPTO INDEX FUND
    BKEP BLUEKNIGHT ENERGY PARTNERS L
    BKEPP BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT
    BPL BUCKEYE PARTNERS LP
    BPMP BP MIDSTREAM PARTNERS LP
    BPY BROOKFIELD PROPERTY PARTNERS
    BPYPM BROOKFIELD PROP PFD LP
    BPYPN BROOKFIELD PROPERTY PART 5.75% A PFD
    BPYPO BROOKFIELD PROPERTY PART 6.375% A2 PFD
    BPYPP BROOKFIELD PROPERTY PART
    BSM BLACK STONE MINERALS LP
    BTOG Bit Origin Ltd
    BVERS BEAVER COAL LTD
    BWET BREAKWAVE TANKER SHIP ETF
    BWP BOARDWALK PIPELINE PARTNERS
    CAPL CROSSAMERICA PARTNERS LP
    CCLP CSI COMPRESSCO LP
    CCR CONSOL COAL RESOURCES LP
    CEQP CRESTWOOD EQUITY PARTNERS LP
    CEQP- CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LTD PARTNER INTERE
    CEQP PR CRESTWOOD EQUITY PARTNER
    CHKR CHESAPEAKE GRANITE WASH TRUS
    CHNTX CHESTNUT STREET EXCHANGE
    CIFC CIFC LLC
    CITRV CIT RV Trust 1999-A 7.210% UNIT  
    CLMT CALUMET SPECIALTY PRODUCTS
    CNXM CNX MIDSTREAM PARTNERS LP
    CODI COMPASS DIVERSIFIED HOLDINGS
    CODI/PA COMPASS DIVERSIF HOLDING 7.25% A PFD
    CODI/PB COMPASS DIVERSIF HOLDING 7.875% B PFD
    CODI/PC COMPASS DIVERSIF HOLDING 7.875% C PFD
    CPLP CAPITAL PRODUCT PARTNERS LP
    CQP CHENIERE ENERGY PARTNERS LP
    CROC PROSHARES ULTRASHORT AUD
    CRT Cross Timbers ROYALTY TRUST UNIT  
    CVRR CVR REFINING LP
    CVSUF CONVERSUS CAPITAL
    CWPS CONWEST PARTNERSHIP LP-UNITS
    CWSRF  CHARTWELL RETIREMENT RESIDENCES 
    DCP DCP MIDSTREAM L.P.
    DCP PRB DCP MIDSTREAM LP
    DCP PRC DCP 7.95 PERP PFD - DCP MIDSTREAM LP
    DCP-B DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS
    DCP-C DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS
    DIVVZ DIVALL INSURED INC PPTYS 02
    DKL DELEK LOGISTICS PARTNERS LP
    DLNG DYNAGAS LNG PARTNERS LP
    DM.OLD DOMINION ENERGY MIDSTREAM PA
    DMLP DORCHESTER MINERALS LP
    DTRUY DAIMLER TRUCK HLDG AG SPONSORED ADS MASTER LIMITED PARTNERSHIP
    ECTM ECA MARCELLUS TRUST I
    EEP ENBRIDGE ENERGY PARTNERS LP
    EFSH 1847 HOLDINGS LLC
    ENBL ENABLE MIDSTREAM PARTNERS LP
    ENFR Alerian Energy Infrastructure ETF                                                                   
    ENGY CENTRAL ENERGY PARTNERS LP
    ENLC ENLINK MIDSTREAM LLC COM UNIT REP LTD MASTER LIMITED PARTNERSHIP
    ENLK ENLINK MIDSTREAM PARTNERS LP
    EPD ENTERPRISE PRODUCTS PARTNERS
    EQM EQM MIDSTREAM PARTNERS LP
    ESBA EMPIRE STATE REALTY OP LP-ES
    ET ENERGY TRANSFER LP
    ET PRC ENERGY TRANSFER LP
    ET PRD ENERGY TRANSFER LP 7.625% PERP PFD
    ET PRE ENERGY TRANSFER LP 7.6% PERP PFD U
    ET-C ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT
    ET-D ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT
    ET-E ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT
    ETP ENERGY TRANSFER OPERATING LP
    ETP PRC ENERGY TRANSFER PARTNERS
    ETP PRD ENERGY TRANSFER PARTNERS
    ETP PRE ENERGY TRANSFER OPERATNG
    ETP.OLD ENERGY TRANSFER PARTNERS LP
    ETPpC ENERGY TRANSFER  7.375% PFDP &   7.625% PFDP
    ETPpE Energy Transfe PREFERRED UNIT  
    EUFX.OLD PROSHARES SHORT EURO ETF
    EVA ENVIVA INC
    EVEPQ EV ENERGY PARTNERS LP
    FGPR FERRELLGAS PARTNERS-LP
    FGPRB FERRELLGAS PARTNERS LP-B
    FGPRQ FERRELLGAS PARTNERS-LP
    FIG.OLD FORTRESS INVESTMENT GRP-CL A
    FISK EMPIRE STATE REALTY OP -S250
    FPH FIVE POINT HOLDINGS LLC COM CL A MASTER LIMITED PARTNERSHIP
    FRT Federal Realty Investment Trust
    FTAI FTAI AVIATION LTD
    FTAI-A FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS
    FTAI-B FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.00% FXD TO FLTNG SRS
    FTAI-C FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVS LLC CUM 8.25% FXD RT SRS C CMLTV
    FTAIN FORTRESS TRANSN & INFRAS INVS LLC 8.25% FIXD RATE SER C CUM PRE RED PFD
    FTAIO FORTRESS TRANSN & INFRAS INVS LLC 8% CUM PERP RED PREF SHS SER B USD25.00
    FTAIP FORTRESS TRANSN & INFRAS INVS LLC 8.25% FIX TO FLTNG CUM RED PRF SHS SR A
    FUN CEDAR FAIR -LP
    GBLI GLOBAL INDEMNITY GROUP LLC CLASS A COMMON STOCK
    GDVTZ GOULD INVESTORS LP
    GEL GENESIS ENERGY L.P.
    GHI GREYSTONE HOUSING IMPACT INV
    GLP GLOBAL PARTNERS LP
    GLP PRA GLOBAL PARTNERS LP
    GLP PRB GLOBAL PARTNERS LP
    GLP-A GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS
    GLP-B GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS
    GPEOU GREAT PLAINS ETHANOL LLC-A
    GPP GREEN PLAINS PARTNERS LP
    GRP.UN GRANITE REAL ESTATE INVESTME
    GRSDOF GREYSTONE SDOF PFD EQUITY LLC
    GWYGU GATEWAY GARAGE PARTNERS LLC
    GYRO GYRODYNE LLC
    HCRSQ HI-CRUSH INC
    HEP HOLLY ENERGY PARTNERS LP
    HESM HESS MIDSTREAM LP - CLASS A
    HRY HALLWOOD RLTY PARTNERS L P
    ICTPU.OLD AMERICAN RESTAURANT PRTNR LP
    IDIV METAURUS US EQUITY CUMULATIV
    IEP ICAHN ENTERPRISES LP
    IPILF IMPRO PRECISION INDUSTRIES LIM SHS MASTER LIMITED PARTNERSHIP
    KFN PRCL KKR FINANCIAL HOLDINGS
    KRP KIMBELL RTY PARTNERS LP UNIT MASTER LIMITED PARTNERSHIP
    LAACZ LAACO LTD-UNITS OF LTD PRTNS
    LAZ LAZARD LTD CL A                    
    LIN.OLD1 LIN MEDIA LLC - A
    LIW EAGLE HOSPITALITY TRUST
    LMRKN LANDMARK INFRASTRUCTURE PARTNERS LP 7% SRS C FLTG FXD PERPETUAL CONV PREFERRED S
    LMRKO LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90%
    LMRKP LANDMARK INFRASTRUCTURE
    LNKE LINK ENERGY LLC
    MAXN MAXEON SOLAR TECHNOLOGIES LTD SHS MASTER LIMITED PARTNERSHIP
    MCEP MID-CON ENERGY PARTNERS LP
    MEMPQ MEMORIAL PRODUCTION PARTNERS
    MEP MIDCOAST ENERGY PARTNERS LP
    MIC.USD MACQUARIE INFRASTRUCTURE HOL
    MLPA Global X MLP ETF                                                                                    
    MLPX GLOBAL X MLP & ENERGY INFRAS ETF                                                                    
    MMLP MARTIN MIDSTREAM PARTNERS LP
    MMP MAGELLAN MIDSTREAM PARTNERS
    MPLX MPLX LP
    MPLXP MPLX LP 6.5% A PFD
    MSVYS 370 MKTS LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP
    MYRA MYRA PARK INVESTORS LP
    MYTH MYT HLDG LLC BE+
    NBLX NOBLE MIDSTREAM PARTNERS LP
    NEN NEW ENGLAND REALTY ASSOC-LP
    NEP Nextera Energy Partners LP
    NFE NEW FORTRESS ENERGY LLC CL A SHS RP LLC MASTER LIMITED PARTNERSHIP
    NGL NGL ENERGY PARTNERS LP
    NGL PRB NGL 9 PERP PFD
    NGL PRC NGL ENERGY PARTNERS LP
    NGL-B NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS
    NGL-C NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS
    NGLSpA Targa Res PERPETUAL PFD UNIT  
    NKA NISKA GAS STORAGE PARTNERS-U
    NNUTU HAWAIIAN MACADAMIA NUT ORCHA
    NRP NATURAL RESOURCE PARTNERS LP
    NS NUSTAR ENERGY LP
    NS PRA NSUS 8 1/2 12/31/49
    NS PRB NSUS 7 5/8 PERP PFD
    NS PRC NUSTAR ENERGY LP
    NS-A NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT
    NS-B NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS
    NS-C NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS
    NSH.OLD NUSTAR GP HOLDINGS LLC
    NSLPQ NEW SOURCE ENERGY PARTNERS L
    NTI NORTHERN TIER ENERGY LP
    NUSPQ NEW SOURCE ENG PARTNERS LP 11%SR A
    NYRT.ESC NEW YORK REIT INC - ESCROW
    NYXH NYXOAH S A SHS MASTER LIMITED PARTNERSHIP
    OAK OAKTREE CAPITAL GROUP LLC
    OAK-A OAKTREE CAPITAL GROUP LLC 6.625% SERIES A PREFERRED UNITS
    OAK-B OAKTREE CAPITAL GROUP LLC 6.550 % SERIES B PREFERRED UNITS
    OGCP EMPIRE STATE REALTY OP-S60
    OILD.OLD1 PROSHARES ULTRAPRO 3X SHORT
    OILU.OLD PROSHARES ULTRAPRO 3X CRUDE
    OKS ONEOK PARTNERS LP
    OMP OASIS MIDSTREAM PARTNERS LP
    OZ BELPOINTE PREP LLC
    PAA PLAINS ALL AMER PIPELINE LP
    PAGP Plains GP Holdings LP
    PBFX PBF LOGISTICS LP
    PBT Permian Basin Trust UNIT  
    PFDM PFD MYT HLDG CO BE+
    POPE POPE RESOURCES
    PRCGEN COFINA Cl 2 Tr AMBAC Class 2047 UNIT  
    PSNCS PUBLIC SNEAKER COLLECTION LLC COM MASTER LIMITED PARTNERSHIP
    PSXP PHILLIPS 66 PARTNERS LP
    PVVLF PARTNERS VALUE INVTS NON VTG EQU UNT
    RCAWS    RSE COLLECTION LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP
    RCBFS    RSE COLLECTION LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP
    RCEVS RSE COLLECTION LLC MEMB INT SR ELVI MASTER LIMITED PARTNERSHIP
    RCJTS    RSE COLLECTION LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP
    RFNTS    RSE ARCHIVE LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP
    RGBYS RSE COLLECTION LLC MMEB INT SR GBOY MASTER LIMITED PARTNERSHIP
    RISE SIT RISING RATE ETF
    RNFCS RSE COLLECTION LLC MEMB INT SR 94CS MASTER LIMITED PARTNERSHIP
    RSRUS RSE COLLECTION LLC MEMB INT SR 32RU MASTER LIMITED PARTNERSHIP
    RSTRF RESTAURANT BRANDS-EXCH UNITS
    RTWFF RTW VENTURE FUND LTD
    SBR Sabine Royalty Trust UNIT  
    SDTTU SANDRIDGE MISSISSIPPIAN TRUS
    SGU STAR GROUP L P UNIT LTD PARTNR MASTER LIMITED PARTNERSHIP
    SIRE SISECAM RESOURCES LP
    SMLP SUMMIT MIDSTREAM PARTNERS LP UNIT  
    SNMP EVOLVE TRANSITION INFRASTRUC
    SPH SUBURBAN PROPANE PARTNERS LP      
    SPKX CONVXTY SHS 1X SPIKES FUTUR
    SPKY CONVXTY SHS DAILY 1.5X SP FU
    SPLP STEEL PARTNERS HOLDINGS LP
    SUN SUNOCO LP COM UNIT REPSTG LTD      
    TESLU  286 LENOX PARTNERS LLC 
    THNPY TECHNIP ENERGIES N V SPONSORED ADR MASTER LIMITED PARTNERSHIP
    TMPLS TEMPLE I LLC
    TXO TXO ENERGY PARTNERS LP COM UNIT MASTER LIMITED PARTNERSHIP
    UAN CVR PARTNERS LP
    UCD PROSHARES ULTRA BLOOMBERG CO
    USAC USA COMPRESSION PARTNERS LP        
    USDP USD PARTNERS LP COM UNIT REPSTG    
    UVXY.OLD PROSHARES ULTRA VIX ST FUTUR
    VNOM VIPER ENERGY PARTNERS LP COM UNT RP INT MASTER LIMITED PARTNERSHIP
    VPRB VPR BRANDS LP
    VTDRF VANTAGE DRILLING INTERNATION
    WAVE ECO WAVE POWER GLOBAL AB SPONSORED ADS MASTER LIMITED PARTNERSHIP
    WES WESTERN MIDSTREAM PARTNERS LP COM 
    WLKP WESTLAKE CHEM PARTNERS LP COM UNIT 
    XDIV.OLD METAURUS US EQUITY EX DIVIDE
    XXFPL FFP PARTNERS -LP-CL A

    Due to the fact that the IRS has not provided an official list of PTPs, uSmart will provide and update a list of PTPs from time to time based on the market information from uSmart’s upstream partners. uSmart cannot guarantee the completeness and accuracy of the list which is for clients’ reference only. Please be reminded to pay attention to the relevant risk.

     

    The above information is for reference only as the content of the IRS official documents shall prevail. The above information is not investment advice and does not constitute an offer or solicitation to offer or recommendation of any investment product. If you are in any doubt, you should consult your professional legal, financial or other professional advisers. Reference from IRS website.

     

    For details, please refer to IRS website:

    https://www.irs.gov/individuals/international-taxpayers/partnership-withholding