Regulatory

Legislation

• Subchapter Z, Tax Cuts and Jobs Act of 2017

Regulations

• DRAFTS ISSUED OCTOBER 19, 2018
  • Proposed Treasury Regulation 115420-18
  • IRS Form 8996 (QOF Filing)
  • IRS Form 8996 - Instructions

Guidance

• Revenue Ruling 2018-29 - Concerning Original Use and Substantial Improvement of Land.

Opportunity Zone Designations

• Map of Eligible Census Tracts