IRS PLR: Extension Granted to Elect Qualified Opportunity Fund Self-Certification (IRC §1400Z)

The IRS has published a private letter ruling on I.R.C. §1400Z and Treas. Reg. §§301.9100 and 1.1400Z2, granting a 60-day extension to file Form 8996 with an amended tax return to elect to self-certify as a qualified opportunity fund (QOF). [PLR 202548021]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.