Qualified Opportunity Zones: Newly Released Guidance by Internal Revenue Service (IRS)

By Christopher J. Rogers, Brett D. Siglin, and Paul J. Valentine Members, Jennings, Strouss & Salmon, P.L.C. On April 17, 2019, the Internal Revenue Service (IRS) released the second round of proposed regulations regarding Qualified Opportunity Zone (QOZ) incentive, providing additional guidance and clarifying the “substantially all” requirements for the…

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