federal_register: 2018-23382

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2018-23382 Investing in Qualified Opportunity Funds Proposed Rule This document contains proposed regulations that provide guidance under new section 1400Z-2 of the Internal Revenue Code (Code) relating to gains that may be deferred as a result of a taxpayer's investment in a qualified opportunity fund (QOF). Specifically, the proposed regulations address the type of gains that may be deferred by investors, the time by which corresponding amounts must be invested in QOFs, and the manner in which investors may elect to defer specified gains. This document also contains proposed regulations applicable to QOFs, including rules for self-certification, valuation of QOF assets, and guidance on qualified opportunity zone businesses. The proposed regulations affect QOFs and their investors. This document also provides notice of a public hearing on these proposed regulations. 2018-10-29 2018 10 https://www.federalregister.gov/documents/2018/10/29/2018-23382/investing-in-qualified-opportunity-funds https://www.govinfo.gov/content/pkg/FR-2018-10-29/pdf/2018-23382.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that provide guidance under new section 1400Z-2 of the Internal Revenue Code (Code) relating to gains that may be deferred as a result of a taxpayer's investment in a qualified opportunity fund (QOF).... 1545-BP03

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