On January 6, 2021, the U.S. Treasury Department and the Internal Revenue Service ("IRS") issued much anticipated final regulations with respect to Section 45Q of the Internal Revenue Code. As explained below, the regulations...more
Much-anticipated specifics should spur investment in new program.
The U.S. Treasury Department on October 19, 2018, released proposed regulations and a revenue ruling concerning the Opportunity Zone program, which was...more
10/26/2018
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Community Development ,
Economic Development ,
Internal Revenue Code (IRC) ,
Investment Funds ,
IRS ,
Opportunity Zones ,
Proposed Regulation ,
Public Comment ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
U.S. Treasury