The Second Set of Proposed Opportunity Zone Regulations
20 Pages Posted: 29 May 2019
Date Written: May 1, 2019
Abstract
This paper summarizes the second set of proposed "opportunity zone" regulations issued under section 1400Z-2 of the Internal Revenue Code, which were released on April 17, 2019.
Keywords: opportunity zone
JEL Classification: H20
Suggested Citation: Suggested Citation
Miller, David S. and Bertrand, Jean and Park, Sejin and Webb, Sean, The Second Set of Proposed Opportunity Zone Regulations (May 1, 2019). Available at SSRN: https://ssrn.com/abstract=3381207 or http://dx.doi.org/10.2139/ssrn.3381207
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