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Investing in Qualified Opportunity Funds; Correcting Amendments

tax-irs · IRS · Rule · Published 2020-04-06 · Effective 2020-04-01 · 85 FR 19082

Document

Document number
2020-07013
Federal Register citation
85 FR 19082
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
tax-irs
Sub-agency
IRS
Publication date
2020-04-06
Effective date
2020-04-01
Treasury docket
TD 9889

Abstract

This document contains corrections to Treasury Decision 9889, which was published in the Federal Register on Monday, January 13, 2020. Treasury Decision 9889 contained final regulations under the Internal Revenue Code (the "Code) that govern the extent to which taxpayers may elect the Federal income tax benefits with respect to certain equity interests in a qualified opportunity fund (QOF).

Source

Authoritative
Federal Register document
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