Collected Comments on Proposed Regs: Qualified Opportunity Funds
Collected Comments on Proposed Regs: Qualified Opportunity Funds
- Institutional AuthorsTax Analysts
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-26168
- Tax Analysts Electronic Citation2019 TNTF 130-40
The IRS has scheduled a July 9 public hearing on proposed regulations (REG-120186-18) that provide guidance under section 1400Z-2 on gains that may be deferred because of a taxpayer's investment in a qualified opportunity fund and special rules for an investment in a QOF held by a taxpayer for at least 10 years.
Documents
The following documents are available from Tax Analysts:
Comments from National Multifamily Housing Council and National Apartment Association.
Comments from Managed Funds Association.
Comments from ERM Architecture LLC.
Comments from County of Los Angeles.
Comments from Greenberg Glusker Fields Claman & Machtinger LLP.
Comments from Economic Development Growth Engine for Memphis & Shelby County.
Comments from Environmental Protection Agency.
Comments from Gunster.
Comments from New York State Bar Association Section of Taxation.
Comments from 10 advocacy groups.
Comments from American Bar Association Section of Taxation.
Comments from Novogradac & Company LLP.
Comments from American College of Trust and Estate Counsel.
Comments from Florida Bar Tax Section.
Comments from Real Estate Roundtable.
Comments from Nareit.
Comments from Texas State Bar Section of Taxation.
Comments from Winston & Strawn LLP.
Comments from several groups representing energy and infrastructure projects:
Holland & Hart LLP
W Power LLC
New Energy Nexus
Comments from state and local government officials and organizations:
Economic Development Growth Engine for Memphis & Shelby County
United States Conference of Mayors
Farris Bobango PLC
Los Angeles County Metropolitan Transportation Authority
City of San Antonio
State of Alaska
New York City Council
Tennessee Department of Economic and Community Development
Alaska Commissioner of Commerce
Comments from individuals, firms, and groups:
CliftonLarsonAllen LLP
Historic Tax Credit Coalition
Project Advancement
Reed Smith LLP
Bousquet Holstein PLLC
Coasis Coalition Companies PB LLC
Economic Inclusion Task Force
Falcon Rappaport & Berkman PLLC
Givner & Kaye
Comments from individuals, firms, and organizations associated with real estate development and financing:
American Bankers Association
Cohen & Co
EY
Institute for Portfolio Alternatives
Katten Muchin Rosenman LLP
National Association of Home Builders
Opportunity Finance Network
Small Business Investor Alliance
U.S. Impact Investing Alliance
ACON Investments LLC
Enterprise Community Loan Fund
George Smith Partners
Hunter Investments LLC
NRP Group LLC
PSP Advisors LLC
Comments from affordable housing and community development groups:
National Association of Local Housing Finance Agencies
High-cost Cities Housing Forum
Local Initiatives Support Corp
National Association of Housing and Redevelopment Officials
National Association for County Community and Economic Development
National Council of State Housing Agencies (NCSHA)
Council for Affordable and Rural Housing
American Bar Association Forum on Affordable Housing & Community Development Law
Center for Community Progress
Dauby O'Connor & Zaleski LLC
Pikes Peak Workforce Development Center
Farmers Boulevard Community Development Corp
- Institutional AuthorsTax Analysts
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-26168
- Tax Analysts Electronic Citation2019 TNTF 130-40