IRS Releases Second Set of Opportunity Zones Guidance

IRS Releases Second Set of Opportunity Zones Guidance



In October 2018, the IRS published the first set of proposed regulations providing much of the direction taxpayers had been seeking. And while those regulations represented a step forward in understanding how to implement an Opportunity Zone project, many questions remained. Recently, the IRS sought to address many of those questions by publishing a second set of proposed regulations.

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