Proposed Reliance Regs Qualified Opportunity Funds, Zones and Businesses Internal Revenue Service,(Apr. 17, 2019)

Notices of Proposed Rulemaking, Proposed Amendments of Regulations (REG-120186-18), NPRM REG-120186-18, Internal Revenue Service, (Apr. 17, 2019)

Notices of Proposed Rulemaking

NPRM
REG-120186-18

Notices of
Proposed Rulemaking ¶49,795

Proposed Amendments of Regulations (REG-120186-18) and
partial withdrawal of Notice of Proposed Regulations, NPRM REG-120186-18,
published in the Federal Register on April 17, 2019.

[ Code Sec. 1400Z-2]

Qualified
opportunity fund: Capital gains: Opportunity zones.–

Reg. §§1.1400Z-2(b)(1), 1.1400Z-2(f)(1 […]