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New IRS Regulations Will Help Spur Investment But More Guidance Is Needed

Posted by Joseph B. Darby III on Oct 25, 2018 12:09:16 PM

Info-Zone-blog_email-notification-masthead_601-x-189The Tax Cuts and Jobs Act (TCJA), passed in late 2017, contained many headline-grabbing new tax provisions, and during the initial wave of public reaction and acclaim the Opportunity Zones Act (Ozone Act) embedded in the TCJA was largely overlooked.  However, the Ozone Act has proven to be something of an iceberg, with only the tip visibly exposed: Beneath the surface, Ozones have developed into something quite large – and perhaps enormous.

The following is a more detailed discussion of the issues that have been answered by the Treasury Guidance, and then a discussion of key issues that remain to be clarified.

Click Here to read Jay Darby's Comprehensive Guide to the Treasury Department's Proposed Regulations on Opportunity Zones

Topics: Opportunity Zones, Treas. Regs.

Sullivan

About the Blog


Sullivan's InfO-Zone blog features insight and analysis about Opportunity Zones, written by our multi-disciplinary team of lawyers from our Tax, Real Estate, Affordable Housing and Corporate practice groups. 

The material on this site is for general information only and is not legal advice. No liability is accepted for any loss or damage which may result from reliance on it. Always consult a qualified lawyer about a specific legal problem.

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