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My suggestion:

Although the common wisdom is to avoid MLPs in IRA accounts, provided dividends (distributions)
from any one individual MLP doesn't exceed $1,000 in any given calendar (tax) year, then there's
no need, or obligation to file, or pay taxes.

Not correct on two counts.
1. It isn't distributions exceeding $1,000. It is Unrelated Business Taxable Income (UBTI)
exceeding $1,000 annually.
2. The $1,000 is not per MLP. It is $1,000 for all MLPs in the IRA.

I have tended to own only one MLP in my Roth IRA to reduce my chances of triggering UBTI.
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