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Investing in Qualified Opportunity Funds; Correcting Amendment

tax-irs · IRS · Rule · Published 2021-08-05 · Effective 2021-08-05 · 86 FR 42716

Document

Document number
2021-16663
Federal Register citation
86 FR 42716
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
tax-irs
Sub-agency
IRS
Publication date
2021-08-05
Effective date
2021-08-05
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 (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
Machine
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