IRS Announces First Wave of Opportunity Zone Designations

Adam S. Wallwork, IRS Announces First Wave of Opportunity Zone Designations, 88 State Tax Notes 917 (May 28, 2018).

4 Pages Posted: 21 Mar 2019

See all articles by Adam Wallwork

Adam Wallwork

Deloitte Tax LP; Deloitte Tax LP

Date Written: May 28, 2018

Abstract

In this article, Wallwork discusses Treasury’s first round of designations of qualified opportunity zones.

Keywords: opportunity zone, opportunity fund, qualified opportunity zone, qualified opportunity fund, qualified opportunity zone business, qualified opportunity zone property, tax incentives, low-income communities, contiguous tracts, 1400Z-1, 1400Z-2, QOZ, QOZs, QOF, QOFs, certification, designation

JEL Classification: H84, H20, H23, H25, H27, H29, H41, H70, J10, G20, H71, H72, H73, H74

Suggested Citation

Wallwork, Adam, IRS Announces First Wave of Opportunity Zone Designations (May 28, 2018). Adam S. Wallwork, IRS Announces First Wave of Opportunity Zone Designations, 88 State Tax Notes 917 (May 28, 2018)., Available at SSRN: https://ssrn.com/abstract=3307598

Adam Wallwork (Contact Author)

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