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Opportunity Funds Rule.pdf

reg-115420-18.pdf

🔗 Source: irs.gov

📊 Size: 245 KB

📄 Pages: 74 pages

⬇️ Downloads: 93

Summary

The Internal Revenue Service (IRS) has submitted proposed regulations to the Office of the Federal Register for publication, providing guidance under section 1400Z-2 of the Internal Revenue Code regarding gains that may be deferred as a result of investment in a qualified opportunity fund (QOF). The proposed regulations address the type of gains that may be deferred, the time by which corresponding amounts must be invested in QOFs, and the manner in which investors may elect to defer specified gains. They also provide rules for self-certification, valuation of QOF assets, and guidance on qualified opportunity zone businesses. Written comments must be received within 60 days of publication in the Federal Register.

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Description

The Internal Revenue Service (IRS) has submitted proposed regulations to the Office of the Federal Register for publication, providing guidance under section...

Technical Information

File Format: PDF
File Size: 245 KB
Pages: 74
Language: EN
Total Downloads: 93
Last Updated: 1 week ago

Document Overview

This PDF document about Opportunity Funds Rule provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Opportunity Funds Rule.