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
Date Written: May 28, 2018
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: Suggested Citation