Internal Revenue Code Opportunity Zone
From title 26 internal revenue code subtitle a income taxes chapter 1 normal taxes and surtaxes subchapter z opportunity zones jump to.
Internal revenue code opportunity zone. Special rules for capital gains invested in opportunity zones. Designated qualified opportunity zones under internal revenue code 1400z 2 notice 2018 48 pdf amplification of notice 2018 48 to include additional puerto rico designated qualified opportunity zones notice 2019 42 pdf. Find qualified opportunity zone locations by census tract. Source credit effective date 1400z 2.
Code subchapter z opportunity zones. For purposes of subsection a a population census tract that is a low income community is designated as a qualified opportunity zone if a not later than the end of the determination period the chief executive officer of the state in which the tract is located i nominates the tract for designation as a qualified opportunity zone and. Normal taxes and surtaxes. From title 26 internal revenue code subtitle a income taxes chapter 1 normal taxes and surtaxes.