Final OZ Regulations to be Published Jan. 13, 2020, in Federal Register

Tuesday, December 31, 2019 - 3:15pm

The Treasury Department and Internal Revenue Service today submitted final opportunity zones regulations to the Federal Register for publication Jan. 13, 2020. The publication date means the regulations will be effective after March 13, 2020, although taxpayers may choose to apply either proposed regulations or final regulations for taxable years that begin on or before March 13, 2020.

A post on the Notes from Novogradac blog discusses the issues connected with the final regulations and the Novogradac 2020 Opportunity Zones Conference will be held April 23-24, 2020, in Long Beach, Calif.