Pipeline Theory

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Dictionary Says

Definition of 'Pipeline Theory'

A notion that an investment firm that passes all capital gains, interest and dividends on to its customers/shareholders shouldn't be levied at the corporate level like most regular companies are.

Also referred to as "conduit theory".
Investopedia Says

Investopedia explains 'Pipeline Theory'

According to pipeline theory, the investment firm passes income directly to the investors, who are then taxed as individuals. This means that investors are taxed once on the income, whereas in regular companies investors are taxed twice: when the company reports income (at the corporate level) and when dividends are received (as individual income). Pipeline theory would apply to mutual fund companies and real estate investment trusts (REITs).

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'Pipeline Theory'

  • A Look Inside The Natural Gas Pipeline

    http://stocks.investopedia.com/stock-analysis/2012/A-Look-Inside-The-Natural-Gas-Pipeline-UNG-SWN-LNG-EP0104.aspx
    ... Article; Comments (0). A Look Inside The Natural Gas Pipeline.
    Posted: Jan 04, 2012 08:54 AM by Matt Cavallaro. ...

  • Do We Need Another Alaskan Pipeline?

    http://stocks.investopedia.com/stock-analysis/2009/Do-We-Need-Another-Alaskan-Pipeline-XOM-COP-BP-TRP0617.aspx
    ... Do We Need Another Alaskan Pipeline? Posted: Jun 17, 2009 12 ... northwest of America.
    There are two competing pipeline proposals. First, the ...

  • The Alaskan Pipeline Conundrum

    http://stocks.investopedia.com/stock-analysis/2010/The-Alaskan-Pipeline-Conundrum-XOM-BP-COP-TRP0416.aspx
    ... The Alaskan Pipeline Conundrum. ... Given the proliferation of unconventional resource
    development, is this pipeline really needed? Get Free Stock Analysis By Email. ...

  • Canadian Pipeline Capacity Set To Grow

    http://stocks.investopedia.com/stock-analysis/2011/Canadian-Pipeline-Capacity-Set-To-Grow--TRP-ENB-KMI0609.aspx
    ... Article; Comments (0). Canadian Pipeline Capacity Set To Grow.
    Posted: Jun 09, 2011 09:59 AM by Eric Fox. ...

  • Williston Basin's Pipeline Construction

    http://stocks.investopedia.com/stock-analysis/2010/Williston-Basins-Pipeline-Construction-PAA-EEP-TRP-HES-EOG1208.aspx
    ... Williston Basin's Pipeline Construction. ... The pipeline will connect to the Wascana
    Pipeline System and have an initial capacity of 50,000 barrels of oil per day. ...

  • Pfizer: What's In Your Pipeline?

    http://stocks.investopedia.com/stock-analysis/2008/Pfizer_Whats_In_Your_Pipeline.aspx
    ... Article; Comments (0). Pfizer: What's In Your Pipeline? Posted:
    Apr 30, 2008 07:44 AM by Katrina Lamb , CFA. ...

  • Big News For The Seaway Pipeline

    http://stocks.investopedia.com/stock-analysis/2011/Big-News-For-The-Seaway-Pipeline-ENB-EPD-CLR-DNR-CVE-USO-BNO1130.aspx
    ... Big News For The Seaway Pipeline. ... clash over TransCanada's (NYSE:TRP) proposed Keystone
    XL pipeline, the rest of the energy logistics sector is moving forward. ...

  • Profit In The Pipeline

    http://stocks.investopedia.com/stock-analysis/2008/Profit_In_The_Pipeline.aspx
    ... Profit In The Pipeline. ... The key is not to let short-term fears, like the pipeline
    bombing last week, cloud your vision or skew your expectations. ...

  • The Profit's In The Pipeline

    http://stocks.investopedia.com/stock-analysis/2009/The-Profits-in-the-Pipeline-AHD-OKE-OKS-EPD-TPP0803.aspx
    ... Article; Comments (0). The Profit's In The Pipeline.
    Posted: Aug 03, 2009 10:02 AM by Aryeh Katz. ...

  • Pipeline Income Popularity

    http://stocks.investopedia.com/stock-analysis/2010/Pipeline-Income-Popularity-AMJ-CHKM-EPB-MWE0804.aspx
    ... Pipeline Income Popularity. Posted: Aug ... seeking. Get Free Stock Analysis By Email.
    IN PICTURES: Top 10 Green Industries. Pipeline Profits. Master ...

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