The Department of the Treasury on April 17 released a highly anticipated second round of proposed regulations regarding investments in qualified opportunity zones. The opportunity zone incentive was enacted as part of the Tax...more
4/22/2019
/ Anti-Abuse Rule ,
Capital Gains ,
Community Development ,
Investment Funds ,
IRS ,
Opportunity Zones ,
Original Use ,
Property Improvements ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Safe Harbors ,
Tangible Property ,
Tax Cuts and Jobs Act ,
Tax Deferral
The Treasury Department issued proposed regulations related to qualified opportunity zones on October 19, 2018. Congress created the qualified opportunity zone regime as part of the Tax Cuts and Jobs Act, which was enacted at...more