Bloomberg Tax
March 17, 2023, 3:25 PM

IRS PLR: Qualified Opportunity Fund Self-Certification Late Election Filing Relief Granted (IRC §1400Z-2)

Bloomberg Tax Automation
Bloomberg Tax Automation

The IRS has published a private letter ruling on Section 1400Z-2 regarding special rules for capital gains invested in opportunity zones. [PLR 202311003]

This story was produced by Bloomberg Tax Automation.