TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, November 2, 2018

The Proposed Opportunity Zone Regulations

David S. Miller, Jean Bertrand & Sejin Park (Proskauer), The Proposed Opportunity Zone Regulations:

On October 19, 2018, the Internal Revenue Service and the U.S. Department of the Treasury issued proposed regulations under section 1400Z-2 of the Internal Revenue Code regarding the qualified opportunity zone program. This paper summarizes some of the most important aspects of the proposed regulations.

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