Bloomberg tax management

Second Set of Opportunity Zone Regulations Provide Helpful Guidance

By Steven F. Mount, Esq.

From the moment that the Opportunity Zone program, contained in ยง1400Z-2,1 was enacted, potential investors and sponsors have clamored for guidance from the Internal Revenue Service (IRS) on a plethora of issues.2 Proposed regulations issued last October3 provided guidance on certain critical issues but left many questions unanswered.

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