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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
26 USC Subchapter Z
26 USC Subchapter Z
Opportunity Zones
through Public Law 119-27, except Public Law 119-21
§
1400Z-1
Designation
§
1400Z-2
Special rules for capital gains invested in opportunity zones
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