Novogradac Opportunity Zones Handbook

2018 Edition
handbook Opportunity Zones 2018 edition

The 2018 Novogradac Opportunity Zones Handbook gives readers background and guidance for the new federal opportunity zones incentive. The first edition of the Novogradac Opportunity Zones Handbook provides an overview of the incentive, tax benefits, definitions of key terms, technical income tax aspects, and explanation of opportunity zones, qualified opportunity funds and qualified opportunity zone property. The Novogradac Opportunity Zones Handbook also includes key sections from the Internal Revenue Code, Treasury guidance and more.

The 2018 Novogradac Opportunity Zones Handbook includes sections about:

  • Taxable gain deferral and exclusion benefits
  • Value and magnitude of the tax benefits
  • Treasury’s first tranche of proposed regulations
  • Taxpayers and gains eligible for deferral
  • The five-, seven- and 10-year hold basis step-ups
  • Statutory requirements for qualified opportunity funds
  • The 90 percent asset test
  • Treatment of mixed funds investments in qualified opportunity funds
  • Statutory requirements for qualified opportunity zone property

Click Here for The Table of Contents

 

$345.00