• The U.S. Department of the Treasury issued a second tranche of proposed regulations to implement and clarify the new Opportunity Zone Tax Incentive.
• These regulations expand previous guidance issued last October...more
5/10/2019
/ Comment Period ,
Holding Periods ,
IRS ,
New Guidance ,
New Rules ,
Opportunity Zones ,
Original Use ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Reporting Requirements ,
Safe Harbors ,
Tax Cuts and Jobs Act
• Holland & Knight previously published a three-part series describing the powerful new tax incentive contained in the Tax Cuts and Jobs Act for investments in low-income communities designated as "Opportunity Zones."
•...more
10/23/2018
/ Capital Gains ,
Economic Development ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investors ,
IRS ,
Low-Income Issues ,
New Guidance ,
Opportunity Zones ,
State and Local Government ,
Tax Cuts and Jobs Act ,
Tax Incentives ,
Tax Reform ,
Tribal Governments ,
U.S. Treasury