26 CFR Topic
Rules Relating to Individuals' Title 11 Cases
June 25, 2020
§
1.1400Z2(d)-1
Qualified opportunity funds and qualified opportunity zone businesses
§
1.1400Z2(d)-2
Qualified opportunity zone business property
§
1.1400Z2(e)-1
[Reserved]
§
1.1400Z2(f)-1
Administrative rules- penalties, anti-abuse, etc
§
1.1400Z2-0
Table of Contents
§
1.1400Z2(a)-1
Deferring tax on capital gains by investing in opportunity zones
§
1.1400Z2(b)-1
Inclusion of gains that have been deferred under section 1400Z-2(a)
§
1.1400Z2(c)-1
Investments held for at least 10 years
§
1.1398-1
Treatment of passive activity losses and passive activity credits in individuals' title 11 cases
§
1.1398-2
Treatment of section 465 losses in individuals' title 11 cases
§
1.1398-3
Treatment of section 121 exclusion in individuals' title 11 cases
§
1.1400L(b)-1
Additional first year depreciation deduction for qualified New York Liberty Zone property
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