On April 17, 2019, the Treasury released long-awaited additional regulations and guidance with respect to Section 1400Z-2 of the Internal Revenue Code, concerning the Qualified Opportunity Zones (“QOZs”) Program (the...more
6/10/2019
/ Anti-Abuse Rule ,
Capital Gains ,
Investors ,
Opportunity Zones ,
Partnerships ,
Proposed Regulation ,
QOZBP ,
Qualified Opportunity Funds ,
Request For Information ,
S-Corporation ,
Safe Harbors ,
Tangible Property ,
U.S. Treasury
On October 19, the IRS and Treasury Department issued long-awaited proposed regulations, Revenue Ruling 2018-29 (the “Revenue Ruling”), and draft forms regarding the Opportunity Zone program to encourage private investment in...more
10/25/2018
/ Capital Gains ,
Community Development ,
Internal Revenue Code (IRC) ,
Investment Funds ,
IRS ,
Low Income Housing ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
U.S. Treasury