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5 results 1400z
Scoped to Title 26
Title 26 Title 26 / Section 1400Z–1

26 U.S.C. § 1400Z–1

Designation

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter Z Opportunity Zones

Designation

Title 26 Title 26 / Section 1400Z–2

26 U.S.C. § 1400Z–2

Special rules for capital gains invested in opportunity zones

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter Z Opportunity Zones

Special rules for capital gains invested in opportunity zones

Title 26 Title 26 / Section 6039K

26 U.S.C. § 6039K

Returns with respect to qualified opportunity funds and qualified rural opportunity funds

Part III INFORMATION RETURNS / Subpart A Information Concerning Persons Subject to Special Provisions

Returns with respect to qualified opportunity funds and qualified rural opportunity funds

Title 26 Title 26 / Section 6039L

26 U.S.C. § 6039L

Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses

Part III INFORMATION RETURNS / Subpart A Information Concerning Persons Subject to Special Provisions

Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses

Title 26 Title 26 / Section 1016

26 U.S.C. § 1016

Adjustments to basis

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Adjustments to basis