Go to the webiste and look at the FAQ for Investors. "LINN Energy is not a MLP or a corporation, but a publicly traded limited liability company with partnership tax status. The significant differences between LINN Energy, a MLP, and a corporation are illustrated in the chart below."
Linn Energy is an LLC. It does issue a K-1 but that doesn't make it an MLP. Most LLCs pass the income to the investors who pay the taxes. (I said most, not all.) So there is a lot in common with most LLC's and MLPs. Go to the website and verify.