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IRS Regulations for Opportunity Zones Brownfields
IRS rules state that a fund designated as a QOF must invest at least 90% of its assets in a qualified OZ property or qualified OZ business. Investing in
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About Form 8997, Initial and Annual Statement of Qualified
Aug 21, 2023 Use Form 8997 to inform the IRS of the QOF investments and deferred gains held at the beginning and end of the current tax year, as well as any
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2016 Instruction 1040
Dec 15, 2016 For more information on IRS Free File and e-file, see Free Software Options for Doing Your Taxes in these instructions or go to IRS.gov/freefile
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