IRS Provides List of Designated Qualified Opportunity Zones

IRS Provides List of Designated Qualified Opportunity Zones

Internal Revenue Service

The IRS has provided the list of population census tracts that Treasury designated as qualified opportunity zones for purposes of sections 1400Z-1 and 1400Z-2, which were added to the code by the Tax Cuts and Jobs Act.

The IRS has provided the list of population census tracts that Treasury designated as qualified opportunity zones for purposes of sections 1400Z-1 and 1400Z-2, which were added to the code by the Tax Cuts and Jobs Act.

The IRS has provided (Notice 2018-48) the list of population census tracts that Treasury designated as qualified opportunity zones for purposes of <a href="/research/federal/usc26/1400Z-1" resolve="/lr/resolve/sections-1400z-1/26r7r" title="sections 1400Z-1">sections 1400Z-1</a> and <a href="/research/federal/usc26/1400Z-2" resolve="/lr/resolve/1400z-2/26r7s" title="1400Z-2">1400Z-2</a>, which were added to the code by the Tax Cuts and Jobs Act (<a href="/lr/resolve//1xftl">P.L. 115-97</a>). Amplified by <a href="/lr/resolve//29nhy">Notice 2019-42</a>.

The IRS has provided (Notice 2018-48) the list of population census tracts that Treasury designated as qualified opportunity zones for purposes of sections 1400Z-1 and 1400Z-2, which were added to the code by the Tax Cuts and Jobs Act (P.L. 115-97). Amplified by Notice 2019-42.