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Opportunity Zone and Startup Tech Companies IRS Guidance: Round Two Summary

USA - May 9 2019 On April 17, 2019, the IRS released a second round of guidance (Round Two Guidance) with respect to Qualified Opportunity Zones (QOZs) through an...

Francesco A. Ferrante.

Treasury Comment Introducing Approach For Purchasers Of Non-Qualifying QOF Interests To Have Qualifying QOF Interests

USA - July 1 2019 Can a Qualifying Opportunity Zone Fund (QOF) structure be established with non-capital gain dollars and then such nonqualifying interests be sold at...

Francesco A. Ferrante.

New IRS FAQ Permits Section 1231 Gains invested in a QOF During 2018 to be a Qualifying Investment

USA - July 1 2019 The second round of proposed regulations states that Section 1231 capital gains can only be available for investment in a QOF to the extent of the...

Francesco A. Ferrante.

Opportunity Zone IRS Guidance: Round Two Summary

USA - May 7 2019 On April 17, 2019, the IRS released a second round of guidance (Round Two Guidance) with respect to Qualified Opportunity Zones (QOZs) through an...

Francesco A. Ferrante.

Ohio Budget HB 166 Contains Income Tax Credit for Investments in Qualified Opportunity Zone Funds

USA - July 10 2019 The Ohio Budget bill (HB 166) has been passed by the Ohio House and the Ohio Senate and contains an identical opportunity zone (OZ) income tax credit...

Francesco A. Ferrante.