COVID-19 Relief For Opportunity Zone Funds And Investors

Adam Wallwork (Deloitte, Washington, D.C.) & Gary Hecimovich (Deloitte, Washington, D.C.), COVID-19 Relief for Opportunity Zone Funds and Investors, 71 Clev. St. L. Rev. 172 (2022): This Article describes how temporary changes to the qualified opportunity zone (QOZ) tax incentive, combined with new reliance regulations that clarify the requirements for…

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