IRS PLR: Qualified Opportunity Fund Self-Certification Extension Granted (IRC §1400Z-2)

The IRS has published a private letter ruling on Section 1400Z-2(d), granting the taxpayer an extension of 60 days to elect to file Form 8996 to make the election to self-certify as a qualified opportunity fund (QOF) effective as of the month the taxpayer was formed. [202538008]

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