26 CFR §§ 1.1400Z2(a)-1 through 1.1400Z2(f)-1
Final Treasury/IRS regulations (TD 9889, published in the Federal Register January 13, 2020, effective March 13, 2020) implementing IRC section 1400Z-2. They govern deferring tax on capital gains invested in Qualified Opportunity Funds (1.1400Z2(a)-1), inclusion of previously deferred gains (1.1400Z2(b)-1), the benefits of holding a QOF investment for at least 10 years (1.1400Z2(c)-1), the requirements for QOFs and qualified opportunity zone businesses including the 90-percent investment standard (1.1400Z2(d)-1), the definition of qualified opportunity zone business property (1.1400Z2(d)-2), and administrative, penalty, and anti-abuse rules (1.1400Z2(f)-1). They set out the detailed mechanics investors and developers must follow to claim Opportunity Zone tax benefits.
26 CFR § 1.1031(a)-3
26 CFR § 1.1031(k)-1
26 U.S.C. § 1031
26 U.S.C. § 1250
26 U.S.C. § 1400Z-2
26 U.S.C. § 1445; 26 CFR § 1.1445-1
Pin a building and we'll surface every amendment, effective-date change, and filing deadline as it happens.