The potential tax deferral benefits of Opportunity Zones for capital gains from the disposition of commercial real estate as an alternative to Section 1031 exchanges has been a recurring topic in this blog ever since that program was passed into law by Congress with the Tax Cuts and Jobs Act in late 2017. Since adoption of that tax plan, its details have been fleshed out in … [Read more...] about IRS relaxes Opportunity Zone requirements and other rules in response to COVID-19
opportunity zones
Final Opportunity Zone regulations released
Regular readers of this blog may remember that I have posted here occasionally about the Opportunity Zone program since it was enacted into law as a part of the Tax Cuts and Jobs Act in December of 2017. As the government has published proposed regulations implementing this legislation since then, I have been reporting on that guidance. Given the complexity of this method of … [Read more...] about Final Opportunity Zone regulations released