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The Second Set of Proposed Opportunity Zone Regulations

Authors :
Jean Bertrand
David S. Miller
Sean Webb
Sejin Park
Source :
SSRN Electronic Journal.
Publication Year :
2019
Publisher :
Elsevier BV, 2019.

Abstract

This paper summarizes the second set of proposed "opportunity zone" regulations issued under section 1400Z-2 of the Internal Revenue Code, which were released on April 17, 2019.

Subjects

Subjects :
Set (abstract data type)
Code (set theory)
Internal revenue
Operations research
Computer science
Section (archaeology)

Details

ISSN :
15565068
Database :
OpenAIRE
Journal :
SSRN Electronic Journal
Accession number :
edsair.doi...........9f13ac7a5006020e751115c17847b042
Full Text :
https://doi.org/10.2139/ssrn.3381207
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