The Second Set of Proposed Opportunity Zone Regulations
20 Pages Posted: 29 May 2019
Date Written: May 1, 2019
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