IRS Issues Opportunity Zone Proposed Regulations

On Friday, October 19 the Internal Revenue Service (IRS) issued several critical documents relating to the Opportunity Zone Incentive. This includes:

  • 74 pages of Proposed Regulations
  • Revenue Ruling 2018-29
  • Draft Form 8896 with Draft Instructions
  • Updated Frequently Asked Questions

Taken together, this package of guidance addresses several critical areas relating to the structuring of Opportunity Zone investments.

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