# Investing in Qualified Opportunity Funds; Correcting Amendment
> **IRS** · Correcting amendments. · Published 2021-08-05 · Effective 2021-08-05 · 86 FR 42716
## Document
- **Document number:** 2021-16663
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 42716
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2021/08/05/2021-16663/investing-in-qualified-opportunity-funds-correcting-amendment)
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