IRS Issues Final Regs on Opportunity Zones

IRS Issues Final Regs on Opportunity Zones



Nearly two years after the Opportunity Zone initiative was enacted into law as part of the 2017 Tax Cuts & Jobs Act, the Treasury Department and the IRS has issued final regulations on Qualified Opportunity Funds. The final regulations are a modification and merger of the first and second tranches of regulatory guidance and provide additional clarification on topics that remained unresolved after the first two sets of proposed regulation. In total, the notice is 544 pages in length.

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