The Proposed Opportunity Zone Regulations
38 Pages Posted: 13 Nov 2018
Date Written: October 22, 2018
On October 19, 2018, the Internal Revenue Service and the U.S. Department of the Treasury issued proposed regulations under section 1400Z-2 of the Internal Revenue Code regarding the qualified opportunity zone program.
This paper summarizes some of the most important aspects of the proposed regulations.
Keywords: opportunity zone
JEL Classification: H20
Suggested Citation: Suggested Citation