Thought Leadership

Final Regulations Defining Qualifying Income Under Section 7704(d)(1)


Baker Botts lawyers Mike Bresson, Steve Marcus, Chuck Campbell, Jared Meier discuss income qualifications for corporations and partnerships.


Baker Botts is an international law firm of more than 700 lawyers practicing throughout a network of 13 offices around the globe. Based on our experience and knowledge of our clients' industries, we are recognized as a leading firm in the energy, technology, and life sciences sectors. Since 1840, we have provided creative and effective legal solutions for our clients while demonstrating an unrelenting commitment to excellence. For more information, please visit

Related Professionals